Rosalind Peychaud, Neal Morris as Officer and Member of New Orleans Apartment Management and Marketing, LLC v. Erroll Williams, in His Official and Individual Capacity as the Assessor of Orleans Parish, the Louisiana Tax Commission, and Normal White in His Capacity as the Chief Financial Officer for the City of New Orleans and Department of Finance

ROSALIND PEYCHAUD, * NO. 2021-CA-0686
NEAL MORRIS AS OFFICER
AND MEMBER OF NEW * COURT OF APPEAL
ORLEANS APARTMENT
MANAGEMENT AND * FOURTH CIRCUIT
MARKETING, LLC
* STATE OF LOUISIANA
VERSUS
*
ERROLL WILLIAMS, IN HIS
OFFICIAL AND INDIVIDUAL *
CAPACITY AS THE *******
ASSESSOR OF ORLEANS
PARISH, THE LOUISIANA
TAX COMMISSION, AND
NORMAL WHITE IN HIS
CAPACITY AS THE CHIEF
FINANCIAL OFFICER FOR
THE CITY OF NEW ORLEANS
AND DEPARTMENT OF
FINANCE

DLD DYSART, J., CONCURS WITH REASONS

I concur with the result reached by the majority, however, I believe that

plaintiffs have lodged a legality, rather than a correctness challenge. Here, the

plaintiffs’ grievance is that Assessor Williams arbitrarily reduced the rates of some

entities which, in turn, made plaintiffs’ ad valorem tax rates artificially high. Thus,

I would affirm the trial court’s granting of defendant’s exception of prescription as

well as the court’s denial of the remaining exceptions as moot.