Caldwell Parish Sch. Bd. v. Louisiana Machinery Company, LLC

The Supreme Court granted certiorari in order to determine whether the court of appeal erred in overturning the rulings of the district courts with regard to certain tax assessments. Questions were raised as to whether review by the Court and the court of appeal was timely. Because the Supreme Court determined that the application in "Caldwell Parish School Board, 12-C-1383," was untimely filed, and the underlying appeal to the court of appeal in "Tensas Parish School Board, 12-C-1762," was also untimely filed, the Court found it lacked jurisdiction to consider the validity of the decision of the court of appeal in "Caldwell Parish School Board," and the district court judgment in "Tensas Parish School Board" was final and definitive. View "Caldwell Parish Sch. Bd. v. Louisiana Machinery Company, LLC" on Justia Law