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ST. BERNARD I, LLC v. WILLIAMS

No. 2012-CA-0372.

112 So.3d 922 (2013)

ST. BERNARD I, LLC v. Erroll G. WILLIAMS, Assessor, Parish of Orleans; Normal Foster, Director of Finance for the City of New Orleans; Department of Finance, Bureau of the Treasury, City of New Orleans; City of New Orleans and the Louisiana Tax Commission.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied April 5, 2013.

Attorney(s) appearing for the Case

Thomas M. Beh , Yvonne Chalker , Gary J. Elkins , Elkins, PLC, New Orleans, LA, for Plaintiff/Appellee, St. Bernard I, LLC.

Wayne J. Neveu , Foley & Judell, L.L.P., New Orleans, LA, for Appellee, Housing Authority of New Orleans.

John J. Weiler , Christian N. Weiler , Erin J. Benoit , Weiler & Rees, LLC, New Orleans, LA, for Defendants/Appellants, Errol G. Williams, Assessor, Parish of Orleans, et al.

(Court composed of Judge TERRI F. LOVE, Judge ROLAND L. BELSOME, Judge ROSEMARY LEDET).

TERRI F. LOVE, Judge.

This appeal arises from a series of contracts executed in order to confect an agreement to redevelop housing on the former site of the St. Bernard Public Housing Development. The Orleans Parish tax assessor asserts that the act of transfer from St. Bernard I, LLC did not transfer ownership of the improvements to the Industrial Development Board and that therefore, improvements situated on the site are...

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