Washington Parish Sheriff's Office v. Louisiana Machinery Co.
Also decided on this docket: La., May 17, 2013 118 So. 3d 382
Washington Parish Sheriff's Office v. Louisiana Machinery Co., 126 So. 3d 1273 (La. 2013).
Cited by
- Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Co. 130 So. 3d 332 La. 2014
- Lasalle Parish School Board v. Louisiana Machinery Co. 130 So. 3d 333 La. 2014
- Lasalle Parish School Board v. Louisiana Machinery Rentals 130 So. 3d 333 La. 2014
- Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery … 130 So. 3d 334 La. 2014
- Concordia Parish School Board v. Louisiana Machinery Rentals, LLC 130 So. 3d 334 La. 2014
Authorities cited
Identified automatically; this list may not be exhaustive.
Opinion text
GUIDRY, Justice, dissents and assigns reasons. hFor the reasons expressed in my dissent in Catahoula Parish School Bd. v. Louisiana Machinery Rentals, LLC, 12-2504 (La.10/15/13), 124 So.3d 1065 , 2013 WL 5788749 , (Guidry, J., dissenting), I also dissent from the majority decision in this companion case finding that the revised tax assessment notices sent to the defendant companies did not comply with mandatory statutory notice provisions in La. Rev.Stat. 47:337.51(A) and (B). The district court, in my view, correctly rendered judgments in favor of the Collector declaring that the revised notices of assessments were the final and executory judgments of the court. Therefore, the court of appeal properly affirmed the district court’s grant *1280 of partial summary judgment in favor of the Collector.