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CALDWELL PARISH SCHOOL v. LA. MACHINERY

Nos. 2012-C-1383, 2012-C-1762.

110 So.3d 993 (2013)

CALDWELL PARISH SCHOOL BOARD, Caldwell Parish Police Jury, Caldwell Parish Hospital District #1, Town of Columbia, v. LOUISIANA MACHINERY COMPANY, L.L.C., Caldwell Parish School Board, Caldwell Parish Police Jury, Caldwell Parish Hospital District #1, Town of Columbia, v. Louisiana Machinery Rentals, L.L.C., Tensas Parish School Board, Tensas Parish Police Jury, Tensas Parish Law Enforcement District, Town of Newellton, Town of St. Joseph, v. Louisiana Machinery Company, LLC., Tensas Parish School Board, Tensas Parish Police Jury, Town of Newellton, Town of St. Joseph, Tensas Parish Law Enforcement District, v. Louisiana Machinery Rentals, LLC.

Supreme Court of Louisiana.

Rehearing Denied April 5, 2013.

Attorney(s) appearing for the Case

Rainer, Anding & McLindon, Robert R. Rainer , Drew Michael Talbot , for applicant. (Nos. 2012-C-1383, 2012-C-1762).

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Jesse R. Adams, III , Andre Brian Burvant , Kathryn Scioneaux Friel , Matthew Andrew Mantle , for respondent. (No. 2012-C-1762).

CLARK, Justice.

We granted certiorari in these consolidated cases in order to determine whether the court of appeal erred in overturning the rulings of the district courts with regard to certain tax assessments. Questions were raised as to whether review by this Court and the court of appeal was timely sought. Because we have determined that the application to this Court in Caldwell Parish School Board, 12-C-1383, was untimely filed, and the underlying appeal...

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