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AMERICAN MULTI-CINEMA v. NORMAND

No. 18-CA-487.

267 So.3d 197 (2019)

AMERICAN MULTI-CINEMA, INC. a/k/a AMC Theaters v. Newell NORMAND, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson.

Court of Appeal of Louisiana, Fifth Circuit.

March 27, 2019.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLEE, AMERICAN MULTI-CINEMA, INC. A/K/A AMC THEATERS, Jaye A. Calhoun , New Orleans, Linda S. Akchin , William J. Kolarik, II , Baton Rouge.

COUNSEL FOR DEFENDANT/APPELLANT, NEWELL NORMAND SHERIFF AND EX-OFFICIO TAX COLLECTOR, JEFFERSON PARISH AND JEFFERSON PARISH BUREAU OF REVENUE AND TAXATION, Kenneth C. Fonte , Metairie.

Panel composed of Judges Jude G. Gravois, Robert A. Chaisson, and John J. Molaison, Jr.

Appellant, Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson, appeals a judgment of a Louisiana Board of Tax Appeals judge which granted a motion for summary judgment filed by American Multi-Cinema, Inc., a/k/a AMC Theaters,1 finding that the annual membership fees for AMC's...

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