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JACKSON v. CITY OF NEW ORLEANS

Nos. 2012-CA-2742, 2012-CA-2743.

144 So.3d 876 (2014)

Jimmie J. JACKSON, Simms Hardin and KSD Properties, LLC v. The CITY OF NEW ORLEANS and the Director of Finance for the City of New Orleans.

Supreme Court of Louisiana.

Rehearing Denied April 4, 2014.

Attorney(s) appearing for the Case

Scheuermann & Jones, LLC, Lawrence Blake Jones , Errol Barry Conley , Sher Garner Cahill Richter Klein & Hilbert, LLC, Peter L. Hilbert, Jr. , Joshua Simon Force , Ryan Duane Adams , Paul R. Trapani, III , New Orleans, LA, for Appellant (No. 2012-CA-2742).

Fransen & Hardin, A. Remy Fransen, Jr. , Allain Freret Hardin , New Orleans, LA, for Appellee (No. 2012-CA-2742).

Fransen & Hardin, A. Remy Fransen, Jr. , Allain Freret Hardin , New Orleans, LA, for Appellant (No. 2012-CA-2743).

Scheuermann & Jones, LLC, Lawrence Blake Jones , Errol Barry Conley , Sher Garner Cahill Richter Klein & Hilbert, LLC, Peter L. Hilbert, Jr. , Joshua Simon Force , Ryan Duane Adams , Paul R. Trapani, III , New Orleans, LA, for Appellee (No. 2012-CA-2743).

HUGHES, J.

This case involves a direct appeal from the Civil District Court for the Parish of Orleans, pursuant to LSA-Const. art. V, § 5(D), of a ruling that a city ordinance authorizing the imposition of a penalty and a "collection fee" against delinquent ad valorem taxpayers was unconstitutional, violating LSA-Const. art. VII, § 25(A)(1). For the reasons that follow, we affirm and remand.

FACTS AND PROCEDURAL HISTORY

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