City Item Co-Operative Printing Co. v. City of New Orleans

Citations

• 51 La. Ann. 713
• 25 So. 313
• 1899 La. LEXIS 456

Syllabus

<p>Syllabus.</p> <p>1. The taxpayer of a municipal corporation has a standing in court to sustain averments of illegality of a corporate act.</p> <p>2. The power delegated to assessing boards to revise assessments, or to reduce them, is limited as to time, each year. Assessments and the revision of assessments are closed after the 20th of March, each year, subject to such changes in value of property assessed as the courts may decree. After the assessment has passed out of the hands of the assessing and revising officers, they have no further power as relates to the value of the property carried on the rolls.</p> <p>8. The assessment of property, as to value, is the same for the municipality as for the State; and a decree as relates to the latter, fixes it also as a basis of taxation for the former; and when revision and reduction is made as to one, it carries with it the assessment of the other at the same value.</p> <p>4. If a taxpayer has a standing in court in opposition to an act ultra vires, no compromise can be made to put an end to his right of action as relates to the act attacked.</p>