Legendre v. Assessor of the Parish of St. Charles

Citations

• 108 La. 515

Syllabus

<p>Syllabus.</p> <p>1. Plaintiff’s contention that because by judgment of court the assessment of the Ashton plantation, including movables thereon, was fixed at $67,000 for the year 1899, the assessor was without authority 'to increase it the next year, 1900, is directly negatived by the ruling in Liquidating Commissioners of the New Orleans Warehouse Company vs. Marrero, Tax Collector, 106 La. 130.</p> <p>2. Neither was it necessary for the assessor, in preparing his assessment rolls for 1900, to give previous notice to the owner that he intended to raise the assessment for that year over the amount at which it had been fixed the previous year.</p> <p>3. No sufficient grounds appear for disturbing the valuation of the property, for the purpose of taxation for the year 1900, as fixed by the district judge, and his judgment is sustained.</p>