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FMT SHIPYARD & REPAIR v. NORMAND

No. 18-CA-292.

274 So.3d 868 (2019)

FMT SHIPYARD & REPAIR, LLC v. Newell NORMAND Sheriff and Ex-Officio Tax Collector, Jefferson Parish and Jefferson Parish Bureau of Revenue and Taxation.

Court of Appeal of Louisiana, Fifth Circuit.

May 30, 2019.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLANT, FMT SHIPYARD & REPAIR, LLC, Jason R. Brown , William J. Kolarik, II , Baton Rouge.

COUNSEL FOR DEFENDANT/APPELLEE, JOSEPH P. LOPINTO, III, SHERIFF AND EX-OFFICIO TAX COLLECTOR, JEFFERSON PARISH AND JEFFERSON PARISH BUREAU OF REVENUE AND TAXATION, Kenneth C. Fonte , Metairie.

Panel composed of Judges Marc E. Johnson, Robert A. Chaisson, and Stephen J. Windhorst.

Taxpayer, FMT Shipyard & Repair, LLC ("FMT"), appeals a final judgment of the Louisiana Board of Tax Appeals — Local Division ("the Board") that denied its petition for redetermination of taxes owed, rendering judgment in favor of the Sheriff of Jefferson Parish, as Tax Collector ("the Sheriff"), and against FMT, in the amount...

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