Nohc, Inc. v. Erroll G. Williams, Assessor, Parish Of Orleans; Norman White, Director Of Finance For The City Of New Orleans; Department Of Finance, Bureau Of The Treasury, City Of New Orleans; City Of New Orleans And The Louisiana Tax Commission
Nohc, Inc. v. Erroll G. Williams, Assessor, Parish Of Orleans; Norman White, Director Of Finance For The City Of New Orleans; Department Of Finance, Bureau Of The Treasury, City Of New Orleans; City Of New Orleans And The Louisiana Tax Commission, No. 2023-C-00571 (La. June 26, 2023).
Opinion text
Supreme Court of Louisiana
June 26, 2023
Chief Deputy Clerk of Court
For the Court
The Supreme Court of the State of Louisiana
NOHC, INC.
VS.
ERROLL G. WILLIAMS, ASSESSOR, PARISH
OF ORLEANS; NORMAN WHITE, DIRECTOR
OF FINANCE FOR THE CITY OF NEW
ORLEANS; DEPARTMENT OF FINANCE,
BUREAU OF THE TREASURY, CITY OF NEW
ORLEANS; CITY OF NEW ORLEANS AND
THE LOUISIANA TAX COMMISSION
No. 2023-C-00571
_ _
_ _ _ _
I
N RE: NOHC, Inc. - Applicant Plaintiff; Applying For Writ Of Certiorari, Parish
of Orleans Civil, Orleans Civil District Court Number(s) 2020- 02373, Court of
Appeal, Fourth Circuit, Number(s) 2022-CA-0248;
_ _ _ _ _ _
June 26, 2023
Writ application granted - see briefing notice and Order.
JLW
JDH
SJC
JTG
WJC
JBM
PDG
06/26/2023 "See News Release 030 for any Concurrences and/or Dissents."
fiayttmt Awil
Setu (Drlearr
CHIEF JUSTICE
JOHN L WEIMER
JUSTICES
WLLIAM J. CRAIN
SCOTT J CRICHTON
JAI\4ES T GENOVESE
JAY B MCCALLUII
JEFFERSON D. HUGHES III
PIPER D. GRIFFIN
First Disrict
Second Distacl
Third D stnct
Fourlh Drstrlcl
Fiflh Oistricl
Seventh Dlstnct
VERONICA O. KOCLANES
CLERK OF COURT
400 RoyalSt. Suile 4200
NEW ORLEANS LA 70130,8102
TELEPHONE (504) 310-2300
HOI E PAGE http //www lasc.org
lune 26.2023
2023-C-00571 NOHC,INC. VS. ERROLL G. WILLIAMS, ASSESSOR,
ET AL.
NOTE: FOR BzuEFING PURPOSES WRIT GRANTED June 26,2023
MEMORANDTIM 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
S xth Drslncl
or relator. as the case mav be. must file their briefs on or before Jilv 21.2023t and the
resDondent on or before Aueust 10,2023.
Oral argument will be waived if brief is untimely filed. Briefs submitted 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.
With kindest regards, I remarn,
Very truly yours,
an Chan
RC: RC
Deputy Clerk
STATE OF LOUISIANA
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
certificate 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 ofthe delay for filing.
06/26/23
ccs: Hon. Jennifer M. Medley
Hon. Chelsey Richard Napolean
Hon. Justin I. Woods, Clerk
Scott Robbert Huete
John Jurgen Weiler
Kimberly K. Smith
Franklin Andrew Hoffmann
Cheryl Mollere Kornick
Tyler Trew
Reese Fuller Williamson
Orleans Civil District Court: 2020-0237 3
Court of Appeal, Fourth Circuit: 2022-CA-0248
SUPREME COURT OF LOUISIANA
No. 2023-C-00571
NOHC,INC.
VERSTIS
ERROLL G. WILLIAMS, ASSESSOR, PARISH OF ORLEANS;
NORMAN WHITE, DIRECTOR OF FINANCE FOR THE CITY OF
NEW ORLEANS; DEPARTMENT OF FINANCE, BUREAU OF THE
TREASURY, CITY OF NEW ORLEANS; CITY OF NEW ORLEANS
AND THE LOUISIANA TAX COMMISSION
On Writ of Certiorari and/or Review
Orleans Civit District Court, Parish of Orleans, No. 2020-02373;
Court of Appeal, Fourth Circuit, No. 2022-CA-0248.
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 ofthe 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 26th day ofJune, in the year ofour Lord,
Two Thousand Twenty-Three.
Veronica O. Koclanes
Clerk of Court
Deputy Clerk of Court