Home/Louisiana Court of Appeal/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, 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

CourtLouisiana Court of Appeal
DecidedApril 6, 2022
Docket2021-CA-0686
StatusPublished

This text of 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, 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) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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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, (La. Ct. App. 2022).

Opinion

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.

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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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rosalind-peychaud-neal-morris-as-officer-and-member-of-new-orleans-lactapp-2022.