Terry Campbell, Individually, and on Behalf of all those Similarly Situated Tax Payers VS Board of Commissioners for the Amite River Basin Drainage and Water Conservation District; Assessor and Sheriff of East Baton Rouge Parish; Assessor and Sheriff of Ascension Parish; Assessor and Sheriff of Livingston Parish; The Louisiana Tax Commission;
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STATE OF LOUISIANA COURT OF APPEAL, FIRST CIRCUIT TERRY CAMPBELL, INDIVIDUALLY, N0. 2013 CW 1400 AND ON BEHALF OF ALL THOSE SZMILARLY SITUATED TAX PAYERS VERSUS BOARD OF COMMISSIONERS FOR THE AMITE RIVER BASIN DRAINAGE AND WATER CONSERVATION DISTRICT; ASSESSOR AND SHERIFF OF EAST BATON ROUGE PARISH; ASSESSOR AND SHERIFF OF ASCENSION PARISH; ASSESSOR AND SHERIFF OF LIVINGSTON PARISH; THE LOUISIANA TAX COMMISSION; D EC 2 0 Z013 and THE STATE OF LOUISIANA Zn Re: On Motion of Plaintiff Writ Application as Drainage and Water Judicial No. BEFORE: District 597, 072 , WHIPpLE, C. J. , Taxpayer Untimely Court, WELCH AND Class, of Conservation Parish CRAIN, of to Amite Dismiss River Basin District, 19th East Baton Rouge, JJ. MOTION TO DISMISS WRIT APPLICATION AS UNTIMELY IS DENIED. WJC VGW JEW COURT D OF P APPEAL, T FOR FIRST CIRCUIT E/ i, CLERK OF COUR THE COURT the STATE OF LOUISIANA COURT OF APPEAL, FIRST CIRCUIT TERRY CAMPBELL, N0. 2013 CW 1400 INDIVIDUALLY, AND ON BEHALF OF ALL THOSE SIMILARLY SITUATED TAX PAYERS VERSUS BOARD OF COMMISSIONERS FOR THE AMITE RIVER BASIN DRAINAGE AND WATER CONSERVATION DISTRICT; ASSESSOR AND SHERIFF OF EAST BATON ROUGE PARiSH; ASSESSOR AND SHERIFF OF ASCENSION PARISH; ASSESSOR AND SHERIFF OF LIVINGSTON PARISH; THE LOUISIANA TAX COMMISSION; THE and In STATE Re : OF Amite LOUISIANA River O '( U L Basin Drainage District, for applying Judicial District Court, No. 597, 072 . BEFORE: WHZppLE C. J. , WELCH, WRIT February 2013, GRANTED. 19, 2013, June and We reverse March 17, Parish and 1, 2013 supervisory HIGGINBOTHAM, JJ. Water and April orders East Baton January 18, the of 19th Rouge, CRAIN, AND THERIOT the vacate 2013, of Conservation writs, 2013, trial 14, 2013, April 29, that court authorized either the Sheriff of East Baton Rouge Parish or Liv in 9 ston Parish ' to deposit ad valorem taxes collected for the Amite River Basin Drainage and Water Conservation District into the registry of thetaxes to the extent that the sums deposited court do not represent actually paid under protest . It is Ordered that any funds deposited pursuant to the mandates of the now- vacated orders be immediately released to the Amite River Drainage Water Basin and Conservation District, except as such funds were actually paid under protest . insofar VGW WJC MRT WELCH writ, AND HZGGINBOTHAM, declining to JJ. , exercise dissent this and would deny the Court' s supervisory jurisdiction because we conclude that the criteria set forth in Herlitz Construction Inc. Company, Iberia, COURT Inc. , OF 396 APPEAL, FIRST 7 DE So. 2d 878 CIRCUIT n' v CLERK OF COURT FOR THE ( La . COURT . v. 1981) Hotel are not Investors met . of New
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