Methodist Episcopal Church v. City of New Orleans

Citations

• 107 La. 611

Syllabus

<p>Syllabus.</p> <p>1. All property is liable to taxation unless shown to be within some exemption established by law. Hence, in a proceeding to annul an assessment, the exemption relied on must be affirmatively established.</p> <p>2. Property, liable to taxation, which is entered upon th.e assessment rolls as “exempt,” and which is not assessed, is “omitted” from the assessment as effectually as if it were not entered at all, and is, therefore, within the meaning of the law providing for the assessment of property which has been “omitted.”</p> <p>3. Taxes for the current year are not included in the term “back taxes,” as used in Section 12 of Act 170 of 1898, providing that “no back taxes for more than three years shall be assessed,” hence, taxes may be assessed for three years preceding that in which the assessment is made. Nor, does it affect the question that the supplemental tax roll is not recorded or the notices of assessment given until the following year.</p> <p>4. A i-.it, the purpose of which is to relieve property of the taxes assessed ag! mst it for one, or more, years, is a proceeding “for the reduction of assessments” within the meaning of the law providing that in such cases the attorney of the tax collector shall be compensated by receiving ten per ce«t. on the amount collected.</p>