SEC. PLAN FIRE INS. CO. v. DONELON

2016 CA 0814.

220 So.3d 769 (2017)

SECURITY PLAN FIRE INSURANCE COMPANY v. James L. DONELON, Commissioner of Insurance, Department of Insurance, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

May 10, 2017.


Attorney(s) appearing for the Case

Gregory E. Bodin , Andrew C. Kolb , Baton Rouge, Louisiana, Attorneys for Appellant Plaintiff — Security Plan Fire Insurance Co.

John D. Ryland , Alexandria, Louisiana, Attorney for Appellee Defendants — James J. Donelon, in his capacity as Commissioner of Insurance, State of Louisiana.

BEFORE: WELCH, CRAIN, AND HOLDRIDGE, JJ.


This appeal concerns the Board of Tax Appeals' ("BTA") sustaining of a declinatory exception raising the objection of lack of subject matter jurisdiction that resulted in the dismissal of a taxpayer's petition seeking a refund of taxes paid under protest. For the following reasons, we reverse the BTA's dismissal of the taxpayer's petition...

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