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NORMAND v. 1ST LAKE REALTY, INC.

No. 12-CA-797.

119 So.3d 610 (2013)

Newell NORMAND, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson v. 1ST LAKE REALTY, INC., et al.

Court of Appeal of Louisiana, Fifth Circuit.

May 23, 2013.

Attorney(s) appearing for the Case

Kenneth C. Fonte , Attorney at Law, Metairie, LA, for Plaintiff/Appellant.

P.J. Stakelum, III , David R. Sherman , Glenn S. Newbauer , Attorney at Law, Metairie, LA, for Defendants/Appellees.

Panel composed of Judges JUDE G. GRAVOIS, STEPHEN J. WINDHORST and HANS J. LILJEBERG.

STEPHEN J. WINDHORST, Judge.

In this summary proceeding to collect occupational license taxes against 45 defendants, Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson ("Appellant"), appeals the trial court's judgment in favor of 42 defendants, dismissing his claims against them. For the reasons that follow, we affirm.

PROCEDURAL HISTORY:

Appellant filed a summary proceeding against 45 defendants,

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