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[Download] "Anthony Crane Rental, L.P. v. Fruge" by Supreme Court Of Louisiana # eBook PDF Kindle ePub Free

Anthony Crane Rental, L.P. v. Fruge

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eBook details

  • Title: Anthony Crane Rental, L.P. v. Fruge
  • Author : Supreme Court Of Louisiana
  • Release Date : January 21, 2003
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 64 KB

Description

COURT OF APPEAL JUDGMENT REVERSED IN PART; CASE REMANDED TO THE DISTRICT COURT. In this case, we are asked to reconsider our holding in Elevating Boats v. St. Bernard Parish, 00-3518 (La. 9/5/01), 795 So. 2d 1153, that a local taxing authority's combined interest, penalties and attorney fees assessment against delinquent taxes cannot exceed the 15% interest penalty provision of La. R.S. 33:2746. For the reasons that follow, after considering the language in La. R.S. 33:2841 and La. R.S. 33:2746 and the legislative history of the statutes, we hold that local taxing authorities are authorized to impose, through proper elections, 15% interest, 25% penalties and 10% attorney fees on delinquent taxes. Any holding in Elevating Boats to the contrary is hereby overruled.


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