CLARK v. STATE

No. 2009 CW 1376.

30 So.3d 812 (2009)

Wade CLARK, Perry Tucker, Ann Guidry, Martha Lacaze, and Harry Dawsey v. STATE of Louisiana.

Court of Appeal of Louisiana, First Circuit.

December 23, 2009.


Attorney(s) appearing for the Case

Frederick Mulhearn, Monica Doss Washington, Shone T. Pierre, David Hansen, Donald Bowman, Miranda Conner, Antonio Ferachi, Baton Rouge, LA, for Defendant/Relator, State of Louisiana, Department of Revenue.

Patrick W. Pendley, Stan P. Baudin, Plaquemine, LA, for Plaintiffs/Respondents, Wade Clark, et al.

Before CARTER, C.J., GUIDRY, and PETTIGREW, JJ.


GUIDRY, J.

In response to a writ for supervisory review filed by the State of Louisiana, Department of Revenue, this court granted certiorari to determine the correctness of a judgment by the district court rendered on original appeal of a ruling by the Board of Tax Appeals (BTA). The district court overruled the BTA's finding that the plaintiffs' claims were prescribed and also overruled the BTA's denial for class certification. After a thorough review of the entire...

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