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CONSOLIDATED COMPANIES, INC. v. NORMAND

No. 11-CA-527.

83 So.3d 1071 (2011)

CONSOLIDATED COMPANIES, INC. v. Newell D. NORMAND, Sheriff and Ex Officio Tax Collector, Bureau of Revenue and Taxation, Jefferson Parish Sheriff's Office and the Parish of Jefferson.

Court of Appeal of Louisiana, Fifth Circuit.

December 28, 2011.

Attorney(s) appearing for the Case

Robert S. Angelico , Cheryl M. Kornick , Brianne S. Rome , Matthew D. Simone , Lisko & Lewis, Attorneys at Law, New Orleans, LA, for Plaintiff/Appellee.

Kenneth C. Fonte , Golden & Fonte, Attorney at Law, Metairie, LA, for Defendant/Appellant.

Panel composed of Judges MARION F. EDWARDS, CLARENCE E. McMANUS, and WALTER J. ROTHSCHILD.

CLARENCE E. McMANUS, Judge.

Defendant, Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson ("Tax Collector"), appeals from a decision of the trial court which granted plaintiff's motion for summary judgment. For the reasons that follow, we affirm the decision of the trial court.

On June 3, 2009, plaintiff filed a petition to review denial of refund. In the petition, it alleges that during the period of September 1, 2006 through...

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