DEPT. OF INS. EX REL. DONELON v. THERIOT

No. 2010 CA 0069.

64 So.3d 854 (2011)

LOUISIANA DEPARTMENT OF INSURANCE through James J. DONELON, Commissioner of Insurance v. Steve J. THERIOT, Louisiana Legislative Auditor for the State of Louisiana, the Louisiana Legislature through the Legislative Audit Advisory Council, Honorable John N. Kennedy, Treasurer of the State of Louisiana and Honorable Angele Davis, Commissioner of Administration for the State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

May 3, 2011.


Attorney(s) appearing for the Case

David S. Rubin , Warren Byrd , Barry E. Ward , Baton Rouge, LA, for Plaintiff/Appellant, Louisiana Department of Insurance through James J. Donelon, Commissioner of Insurance.

E. Wade Shows , Jacqueline B. Wilson , Jenifer Schaye , Baton Rouge, LA, John Weeks, II , T. Allen Usry , New Orleans, LA, for Defendant/Appellee, Steve J. Theriot, CPA, Louisiana Legislative Auditor.

Alfred W. Speer , Mary F. Quaid , Glenn A. Koepp , Jerry J. Guillot , Baton Rouge, LA, for Defendant/Appellee, Louisiana Legislature, acting through the Legislative Audit Advisory Council.

Paul A. Holmes , Baton Rouge, LA, for Defendant/Appellee, Angele Davis, Commissioner of Administration for the State of Louisiana.

James H. Napper , Baton Rouge, LA, for Defendant/Appellee, John N. Kennedy, Treasurer of the State of Louisiana.

Uma M. Subramanian , Benjamin A. Huxen, II , Baton Rouge, LA, for Defendant/Appellee, State of Louisiana.

Before WHIPPLE, PARRO, McDONALD, McCLENDON, and KLINE, JJ.


McDONALD, J.

The Louisiana Department of Insurance, through the Commissioner of Insurance, appeals a judgment of the trial court, which maintained various exceptions and dismissed with prejudice the Department of Insurance's petition. For the following reasons, we reverse and remand.

FACTS AND PROCEDURAL HISTORY

In October 2007, the Louisiana Legislative Auditor (Auditor)2 commenced an audit of Louisiana Citizens Property...

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