The Sherwood Forest Courntry Club VS Elmer B. LitchField, As Sheriff & Ex Officio Tax Collector for East Baton Rouge Parish and Brian Wilson, As Assessor of East Baton Rouge Parish
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STATE OF LOUISIANA COURT OF APPEAL FIRST CIRCUIT 2007 CA 0989 THE SHERWOOD FOREST COUNTRY CLUB VS ELMER B LITCHFIELD AS SHERIFF AND EX OFFICIO TAX COLLECTOR FOR EAST BATON ROUGE PARISH AND BRIAN WILSON AS ASSESSOR OF EAST BATON ROUGE PARISH JUDGMENT RENDERED DECEMBER 21 2007 ON APPEAL FROM THE NINETEENTH JUDICIAL DISTRICT COURT DOCKET NUMBER 539 885 DIVISION J PARISH OF EAST BATON ROUGE S TATE OF LOUISIANA HONORABLE CURTIS A CALLOWAY BURGESS E McCRANIE JR ATTORNEYS FOR PLAINTIFF APPELLEE MARK E HANNA THE SHERWOOD FOREST COUNTRY CLUB EUGENE T RHEE METAIRIE LA BRIAN A EDDINGTON ATTORNEY FOR DEFENDANT APPELLANT BA TON ROUGE LA BRIAN WILSON ASSESSOR FOR EAST BATON ROUGE PARISH LEU ANNE LESTER GRECO ATTORNEY FOR DEFENDANT APPELLEE BATON ROUGE SHERIFF ELMER B LITCHFIELD LA BEFORE GAIDRY McDONALD AND McCLENDON n McDONALD J Brian Wilson Assessor appeals Sherwood Forest his III a capacity summary as For the Rouge in favor of the judgment granted SFCC Country Club Assessor for East Baton reasons that follow we Parish plaintiff affirm BACKGROUND The facts in this protest ad valorem SFCC filed suit Baton case are In December 2005 uncontested taxes in the amount of against the Assessor and Elmer B Rouge Parish in his capacity Sheriff Litchfield 21 100 38 seeking a On January 19 taxes as well exempt from ad valorem VII section 21 of the Louisiana Constitution of 1974 which fraternal a 2006 Litchfield the Sheriff of East was as paid under Ex Officio Tax Collector for the as refund of these taxes SFCC as a parish declaration that it organization pursuant provides in to Article pertinent part In addition to the homestead this AIiicle the exemption provided for in following property and no Section 20 of other shall be exempt from ad valorem taxation 1 a i Property owned by a nonprofit corporation or association organized and operated exclusively for religious dedicated places of B burial charitable part of the no shareholder from federal Thus to SFCC and obtain an or or earnings educational purposes of which inure to the benefit of any member thereof and which is declared to be private exempt state income tax to demonstrate that operated exclusively benefit any or exemption from ad valorem taxation pursuant to this provision required was net health welfare fraternal 1 it is for fraternal purposes private shareholder and 3 a nonprofit corporation organized 2 no part of its net earnings it has been declared exempt from federal and state income tax On I September 15 2006 SFCC filed a motion for summary judgment 1 In petition Sheriff Litchfield filed a peremptory exception raising the objections of no prescription The exception was originally set for hearing on April 24 2006 however the matter was passed and reassigned for hearing on May 22 2006 There is no indication in the record that the exception was ever addressed and those issues are not before this court Sheriff Litchfield has not appealed the judgment of the trial court or filed a brief in this court Prior to right filing ofaction an answer to no cause the ofaction and suppOli of this motion SFCC submitted various affidavits and other documentary evidence not support its claim that it met all of the above criteria to submit any evidence not contest SFeC from income tax benefit of any court was s status SFCC or a contradict these claims as a s claim that was portion no Thus the sole of its net remaining issue before the trial purposes granted the motion and signed court finding that the ad valorem tax had been assessed and collected SFCC judgment fmiher ordered Sheriff Litchfield had The paid under to the earnings inured operated exclusively for fratelnal the trial hearing the Assessor did Moreover nonprofit corporation that had been declared exempt private shareholder whether SFCC After to The Assessor did to a judgment illegally from refund the SFCC taxes protest plus interest Finally the judgment declared SFCC to be exempt from ad valorem taxation This appeal by the Assessor followed DISCUSSION Appellate review summary judgments de courts that govern the trial court s appropriate Duplantis 1 Cir 5 9 03 So 2d 350 v determination of whether Dillard 849 So 2d 675 A motion pleadings depositions s Department Store 679 writ denied for summary answers to to judgment As noted above before this within the court is grounds whether SFCC golf to course own tennis judgment is La and admissions genuine issue as to are La 10 10 03 3 on file App 855 if the together material fact and that undisputed VII The sole issue for fratelnal purposes section 21 B of the to its restated articles of incorporation operate and maintain and criteria LSA C C P art 966 B operated exclusively According comis summary 2003 1620 matter of law was same 2002 0852 p 5 meaning of the exemption granted by Article organized a no the facts in this matter Louisiana Constitution of 1974 SFCC is as a a under the judgment should only be granted interrogatories with any affidavits show that there is the mover is entitled novo a country club house and swimming pools and to provide other forms of recreation Furthermore provide SFCC and entertainment amusement in his affidavit asserted that the property owned purpose unrelated to SFCC There is members no dispute Nevertheless s G the types of activities to as the on for fratelnal purposes because from ad valorem tax purposes therefore the Louisiana courts against the have must unequivocally Knighton apply Medical rules as are and be must be affirmatively begin such an section 21 B 4 La to are Louisiana interpretation legislature Equipment Co s of the in favor of the A tax established the Shreveport be construed and of Sales intent terms and See Willis and Use interpreted by 1258 and Tax the same Forestry Generally premise that legislation 98 3150 p 2 LSA C C La art 99 19 10 4 1 Falgout 748 So 2d 399 an 1094 Agriculture 728 So 2d 1254 with the taxpayer 903 So 2d 1071 Department 3 2 99 by taxing exemption being v courts a Dealers 401 v is the solemn expression of legislative will and that the interpretation of a law involves for the the for those organizations operated strictly construed Caddo v provisions p the Assessor expressly and clearly confened in plain Center other laws Sumrall 98 1587 to to consistently held that constitutional and statutory Commission 2004 0473 p 37 La 4 105 Constitutional operated recreation providing According taxpayer desiring the exemption exceptional privilege must be purpose of Article VII granted by is not exemption is inapplicable grants of exemption from taxation and the characterization of those appeal that SFCC and entertainment to its members Louisiana Constitution of 1974 does not body to provided by SFCC for its provided in its restated articles of as incorporation it operates its facilities for the exemption president of fraternal purposes and activities as amusement the SFCC is not used for any commercial by parties disagree exclusively country clubs usually William Abraham Specifically the Assessor contends activities as When search Truck a law is clear and and its unambiguous the law shall be applied law must In be statutory of these provision prevailing meaning The term b as fraternity as we by interpretation SFCC is or that take place at however such a or nature a interest Moreover the words of a LSA C C art 11 fraternal not find any to in the context of this look elsewhere for the must aid and benefit s Law a to belonging fraternity but generally a SFCC as interest or such as profit golf not or or association of an profit The tennis a 485 and purpose tenn 1995 a group operated exclusively for for mutual benefit It is true that preclude Moreover purpose for or 5th ed occupations body of people associated they are activities shared by or not it is clear that SFCC is purpose but not for 594 Dictionary College Dictionary II New s a common characterization does fraternal in may be made in have been unable we is defined in Black of these definitions interest absurd consequences that the constitutional article does similar backgrounds interests common to of the tenn for mutual fraternal purposes 2 Thus of people associated for light common 2 rotherly relating of people united In note is further defined in Webster body a we Furthermore fraternal formed persons provisions lead art 9 jurisprudential authority defining constitutional 1979 further no LSA C C legislature fraternal tenn or not given their generally prevailing meaning light define the written and as search of the intent of the application does are some or nature these activities from also other activities a of the activities recreational in group of for 3 being people associated for such as dining with The meaning ofthe term fraternal organization was addressed in Cole Miers Post 3619 V F W of Deridder v Taxation Office of Alcoholic Beverage Control 98 1879 La App 3 Cir Department of Revenue 14 7 99 747 So 2d 598 reversed on other grounds 99 2215 La 1 00 765 So 2d 312 In that case the third 19 circuit looked to Black s Law Dictionary 4th ed 1951 to detennine the meaning of the term fraternal organization within the context of LSA R S 26 81 E which exempted fraternal organizations from celiain prohibitions concerning the issuance of liquor licenses In reliance on Black s Law Dictionwy the third circuit determined that the plaintiff qualified as a fraternal organization within the meaning of the statute Cole Miers State 98 1879 at pp 5 6 747 So 2d at 601 602 3 The tenn mind or recreation body recreation College Dictionwy 927 1995 as The entry goes amusing stimulating activity restores one s strength spirits or vitality is defined in Webster after work through implies something that an s Il New or 5 r efreshment of one further to explain s that friends at clearly fraternal the country club but they s restaurant cannot or sitting by the swimming pools be considered recreational as that term are is generally understood After trial court this appeal as a de novo review of the record we find Accordingly the judgment of the trial in the amount of Assessor for East Baton 591 00 are Rouge Parish AFFIRMED 6 no error court in the judgment of the is affinned All assessed to Brian Wilson in his costs of capacity
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