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TIN, INC. v. WASHINGTON PARISH SHERIFF'S

No. 2012 CA 0156.

97 So.3d 1105 (2012)

TIN, INC. v. WASHINGTON PARISH SHERIFF'S OFFICE, Robert J. "Bobby" Crowe, in his Capacity as Sheriff and Sales and Use Tax Collector for Washington Parish, and Brandi Ritchie, in her Capacity as the Sales and Use Tax Audit Manager for the Washington Parish Sales and Use Tax Department.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 15, 2012.

Attorney(s) appearing for the Case

Jesse R. Adams, III , Andre B. Burvant , Kathryn S. Friel , Matthew A. Mantle , New Orleans, LA, for Plaintiff-Appellant TIN, Inc.

Robert R. Rainer , Drew M. Talbot , Baton Rouge, LA, for Defendants-Appellees Washington Parish Sheriffs Office, and Robert J. "Bobby" Crowe.

Before WHIPPLE, KUHN, and GUIDRY, JJ.

KUHN, J.

Taxpayer-appellant, TIN, Inc. (TIN), appeals the trial court's judgment, which sustained peremptory exceptions of prescription and peremption, among other things, filed by the tax collector-defendants, Washington Parish and Sheriff Robert J. "Bobby" Crowe in his official capacity as the Ex-Officio Tax Sales and Use Collector for all taxing authorities located in Washington Parish (collectively the tax collector...

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