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

Supreme Court of Louisiana
February 15, 2022
Chief Deputy Clerk of Court
For the Court
The Supreme Court of the State of Louisiana
NUCOR STEEL LOUISIANA, LLC
VS.
ST. JAMES PARISH SCHOOL BOARD AND
NESHELLE NOGESS IN HER CAPACITY
AS TAX ADMINISTRATOR OF ST. JAMES
PARISH TAX AGENCY
No. 2021-C-01814
_ _
_ _ _ _
I
N RE: St. James Parish School Board, through its Sales and Use Tax Department -
Applicant Defendant; Neshelle S. Nogess, Sales Tax Director - Applicant
Defendant; Applying For Writ Of Certiorari, Parish of St. James, Board of Tax
Appeal Number(s) L00560, Court of Appeal, Fifth Circuit, Number(s) 20-CA-247;
_ _ _ _ _ _
February 15, 2022
Writ application granted. See briefing notice and Order.
WJC
JLW
JDH
SJC
JTG
JBM
PDG
02/15/2022 "See News Release 008 for any Concurrences and/or Dissents."

Supreme Court
STATE OF LOUISIANA
New Orleans
CHIEF JUSTICE
JOHN L. WEIMER
JUSTICES
WILLIAM J. CRAIN
SCOTT J. CRICHTON
JAMES T. GENOVESE
JAY B. MCCALLUM
JEFFERSON D. HUGHES III
PIPER D. GRIFFIN
S
ixth District
F
irst District
Second District
Third District
Fourth District
Fifth District
Seventh District
VER
ONICA O. KOCLANES
CLERK OF COURT
400 Royal St., Suite 4200
NEW ORLEANS, LA 70130-8102
T
ELEPHONE (504) 310-2300
HOME PAGE http://www.lasc.org
February 15, 2022
2021-C-01814 NUCOR STEEL LOUISIANA, LLC VS. ST. JAMES PARISH
SCHOOL BOARD ET AL.
NOTE: FOR BRIEFING PURPOSES WRIT GRANTED February 15, 2022
MEMORANDUM TO COUNSEL IN CAPTIONED CASE:
Please be advised that the above- captioned matter will be set for oral argument on this Court's next
available docket. A copy of the official docket with the specific date and time of oral argument will be
mailed out.
Please note Section 8 of Rule VII of the Rules of this Court provides that the applicant or relator, as
the case may be, must file their briefs on or before March 14, 2022; and the respondent on or before
April 1, 2022.
O
ral argument will be waived if brief is untimely filed. Briefs s ubmitted on legal sized paper should be
fastened at the top. All briefs should be backed with the customary "Blueback" or other flexible material. In
criminal proceedings, the court directs that counsel must file a brief. Failure to do so may subject counsel to
a penalty of contempt of Court.
It is further provided in Rule VII, Section 9 that briefs sent through the mail shall be deemed timely filed if
mailed on or before the due date. If the brief is received by mail on the first legal day following the
expiration of the delay, there shall be a rebuttable presumption that it was timely filed. In all cases where
the presumption does not apply, the timeliness of the mailing shall be shown only by an official United
States postmark or by official receipt or c ertificate from the United States Postal Service, or bona fide
commercial mail services such as Federal Express or United Parcel Service, made at the time of mailing
which indicates the date thereof. Any other date stamp, such as a private commercial mail meter stamp, or
label from an Automated Postal Center, shall not be used to establish timeliness.
Briefs forwarded by private delivery or courier service shall be deemed timely filed only if received by the
clerk on or before the last day of the delay for filing.
W
ith kindest regards, I remain,
V
ery truly yours,
R
yan Chan
Deputy Clerk
RC:
RC
ccs: All Counsel
Hon. Shane Leblanc
Curtis Pursell, Clerk
Court of Appeal, Fifth Circuit: 20-CA-247
02/15/22

SUPREME COURT OF LOUISIANA
No. 2021-C-01814
NUCOR STEEL LOUISIANA, LLC

VERSUS

ST. JAMES PARISH SCHOOL BOARD AND NESHELLE NOGESS
IN HER CAPACITY AS TAX ADMINISTRATOR OF
ST. JAMES PARISH TAX AGENCY

On Writ of Certiorari and/or Review
Board of Tax Appeal, Parish of St. James, No. L00560;
Court of Appeal, Fifth Circuit, No. 20-CA-247.

And, whereas, the Court has this date, pursuant to Article 5, Section 5, of the
Constitution of Louisiana, made and issued the following order, to wit— “It is
ordered that the writ of review issue; that the District Court and the Court of
Appeal send up the record in Duplicate of the case; and that counsel for all parties
be notified.”
Now, therefore, the said District Court and the Court of Appeal is hereby
commanded, in the name of the State of Louisiana and of this Honorable Court, to
send up forthwith to this Court, in accordance with Supreme Court Rule 1, at the
City of New Orleans, the record in duplicate of the above-entitled case.

Witness the Honorable Justices of the
Supreme Court of the State of Louisiana, on
this 15th day of February, in the year of our
Lord, Two Thousand Twenty-Two.

_________________________
Veronica O. Koclanes
Clerk of Court

__________________________
Deputy Clerk of Court