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COXE PROPERTY MANAGEMENT v. NEW ORLEANS

No. 2019-CA-0911.

294 So.3d 1098 (2020)

COXE PROPERTY MANAGEMENT AND LEASING v. CITY OF NEW ORLEANS, et al.

Court of Appeal of Louisiana, Fourth Circuit.

April 8, 2020.

Attorney(s) appearing for the Case

Stephen N. Chesnut , 1413 Chartres Street, Suite A, New Orleans, LA 70116-2057, COUNSEL FOR PLAINTIFF/APPELLANT.

Sunni J. LeBeouf , CITY ATTORNEY, Kimberly K. Smith , Tanya L. Irvin , Assistant City Attorneys, Donesia D. Turner , Senior Chief Deputy City Attorney, Churita H. Hansell , Chief Deputy City Attorney, 1300 Perdido Street, Room 5E03, New Orleans, LA 70112, COUNSEL FOR DEFENDANT/APPELLEE.

(Court composed of Judge Terri F. Love, Judge Regina Bartholomew-Woods, Judge Tiffany G. Chase).

Appellant operated a business in Orleans Parish. The City of New Orleans conducted an audit and determined that Appellant failed to pay occupational license taxes to the City of New Orleans in the following calendar years: 2015, 2016, 2017, and 2018. The City of New Orleans assessed Appellant and ultimately issued...

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