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LaSALLE PARISH SCHOOL v. LA. MACHINERY

No. 12-259.

92 So.3d 1232 (2012)

LaSALLE PARISH SCHOOL BOARD, et al. v. LOUISIANA MACHINERY RENTALS, LLC.

Court of Appeal of Louisiana, Third Circuit.

June 6, 2012.

Attorney(s) appearing for the Case

Robert R. Rainer , Drew M. Talbot , Rainer, Anding & McLindon, Baton Rouge, LA, for Plaintiffs/Appellees, LaSalle Parish School Board, Town of Olla, Town of Jena.

Jesse R. Adams, III , Andre B. Burvant , Kathryn S. Friel , Matthew A. Mantle , Jones, Walker, Waechter, Poitevent, Carrére & Denégre, L.L.P., New Orleans, LA, for Defendant/Appellant, Louisiana Machinery Rentals, LLC.

Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, and OSWALD A. DECUIR, and MARC T. AMY, Judges.

DECUIR, Judge.

In this tax collection case, Louisiana Machinery Rentals, LLC (LMR), appeals a partial summary judgment enforcing the assessment of the taxing authorities. The taxing authorities, through their designated collector, answered the appeal seeking sanctions against LMR for filing a frivolous appeal.

FACTS AND PROCEDURAL HISTORY

LMR is the franchise dealer for Caterpillar. As such, LMR sold, leased...

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