DOWNING, J.
Rodney J. Strain, Jr., Sheriff and Ex-Officio Tax Collector of St. Tammany Parish (Sheriff), appeals a judgment that granted Tony Crosby's Furniture Gallery and Tony Crosby's (Crosby's) motion for involuntary dismissal, recognizing the Sheriffs failure to prove sufficient facts to establish jurisdiction over Crosby's.
For the following reasons, we affirm the judgment.
PERTINENT FACTS AND PROCEDURAL HISTORY
Crosby's sells furniture...
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