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CONCORDIA PARISH SCHOOL v. LA. MACHINERY

No. 12-422.

103 So.3d 566 (2012)

CONCORDIA PARISH SCHOOL BOARD, Concordia Parish Hospital District # 1, Concordia Parish Police Jury, City of Vidalia, Town of Ferriday v. LOUISIANA MACHINERY RENTALS, LLC.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied December 26, 2012.

Attorney(s) appearing for the Case

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

Jack Hendrix McLemore, Jr. , Vidalia, LA, Robert R. Rainer , Drew M. Talbot , Rainer, Anding & McLindon, Baton Rouge, LA, for Plaintiffs/Appellees, Concordia Parish School Board, Concordia Parish Hospital District # 1, Concordia Parish Police Jury, City of Vidalia, and Town of Ferriday.

Court composed of JOHN D. SAUNDERS, ELIZABETH A. PICKETT, and JAMES T. GENOVESE, Judges.

GENOVESE, Judge.

In this sales and use tax case, Defendant, Louisiana Machinery Rentals, LLC (LMR), appeals the grant of a partial summary judgment enforcing the assessment of the taxing authorities, Plaintiffs, Concordia Parish School Board, Concordia Parish Hospital District # 1, Concordia Parish Police Jury, City of Vidalia, and Town of Ferriday.1 Plaintiffs have answered the appeal seeking sanctions against LMR for filing a frivolous...

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