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BOARD OF COM'R v. CITY OF NEW ORLEANS

No. 2013-CA-0881.

135 So.3d 821 (2014)

BOARD OF COMMISSIONER OF the PORT OF NEW ORLEANS v. CITY OF NEW ORLEANS; Erroll G. Williams, Orleans Parish Assessor; and Marlin N. Gusman, Orleans Parish Sheriff.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied March 20, 2014.

Attorney(s) appearing for the Case

Christopher K. Ralston , Bryan Edward Bowdler , Jeremy T. Grabill , Phelps Dunbar L.L.P., New Orleans, LA. for Plaintiff/Appellee Board of Commissioners of the Port of New Orleans.

John J. Weiler , Christian N. Weiler , Erin J. Benoit , Weiler & Rees, LLC, New Orleans, LA, for Defendant/Appellant, Honorable Erroll G. Williams, Assessor, Parish of Orleans.

(Court composed of Judge Dennis R. Bagneris, Sr., Judge Terri F. Love, Judge Edwin A. Lombard, Judge Joy Cossich Lobrano, Judge Sandra Cabrina Jenkins). LOBRANO, J., Dissents with Reasons JENKINS, J., Dissents with Reasons.

DENNIS R. BAGNERIS, Sr., Judge.

The plaintiff, the Board of Commissioners for the Port of New Orleans ("Port of New Orleans"), filed suit against the City of New Orleans and Erroll G. Williams ("Mr. Williams"), in his official capacity as the Tax Assessor for the Parish of Orleans, challenging ad valorem tax assessments on properties owned by the plaintiff. After a hearing, the trial court granted the Port of New Orleans's motion for summary judgment and ordered...

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