Prytania St. Market Co. v. City of New Orleans

Citations

• 110 La. 835
• 34 So. 797
• 1903 La. LEXIS 714

Syllabus

<p>TAXATION — EXEMPTIONS—PROPERTY BOUGHT , BY CITY.</p> <p>1. The property which plaintiff seeks to have exempted was transferred by deed after the assessment on which the tax is claimed had been closed and had become final.</p> <p>2. No act subsequent to finality of the assessment can give rise to an exemption to which the party had no right prior to the date of the act. The city had no title prior to June 25, 1901. The plaintiff, in consequence, is without right to exemption on the ground that the city was the owner of the property at the time it was assessed.</p> <p>(Syllabus by the Court.)</p>