Bunkie Brick Works, Ltd. v. Police Jury

Citations

• 113 La. 1062
• 37 So. 970
• 1905 La. LEXIS 811

Syllabus

<p>TAXATION — PROPERTY SUBJECT — DISTRICT COURTS — JURISDICTION—ESTOPPEL.</p> <p>1. Buildings and improvements constructed after the 1st day of January of the current tax year are not subject to assessment under the provisions of Act No. 170 of 1898.</p> <p>2. District courts have original jurisdiction in all cases of illegal assessment and taxation.</p> <p>3. There is no statutory estoppel when the property is not subject to taxation, and no equitable estoppel when the acquiescence of a taxpayer for the time being is superinduced by the representations of the assessor.</p> <p>(Syllabus by the Court.)</p>