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NUCOR STEEL LA. v. ST. JAMES PARISH SCH.

No. 20-CA-247.

330 So.3d 1226 (2021)

NUCOR STEEL LOUISIANA, LLC, v. ST. JAMES PARISH SCHOOL BOARD and Neshelle Nogess in Her Capacity as Tax Administrator of St. James Parish Tax Agency.

Court of Appeal of Louisiana, Fifth Circuit.

November 5, 2021.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLANT, NUCOR STEEL LOUISIANA, LLC, Jesse R. Adams, III , New Orleans, LA, Camanda J. Fergus .

COUNSEL FOR DEFENDANT/APPELLEE, ST. JAMES PARISH SCHOOL BOARD AND NESHELLE NOGESS IN HER CAPACITY AS TAX ADMINISTRATOR OF ST. JAMES PARISH TAX AGENCY, Drew M. Talbot .

Panel composed of Judges Susan M. Chehardy, Stephen J. Windhorst, and John J. Molaison, Jr.

Plaintiff/appellant, Nucor Steel Louisiana, LLC ("Nucor" or "appellant"), appeals the judgment from the Louisiana Board of Tax Appeals (the "BTA"), granting the exception of prescription filed by defendants/appellees, St. James Parish School Board and Neshelle Nogess in her capacity as Tax Administrator of St. James Parish Tax Agency...

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