The opinion
STATE OF LOUISIANA
COURT OF APPEAL, THIRD CIRCUIT
12-422
CONCORDIA PARISH SCHOOL BOARD
CONCORDIA PARISH HOSPITAL DISTRICT #1
CONCORDIA PARISH POLICE JURY
CITY OF VIDALIA
TOWN OF FERRIDAY
VERSUS
LOUISIANA MACHINERY RENTALS, LLC
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APPEAL FROM THE
SEVENTH JUDICIAL DISTRICT COURT
PARISH OF CONCORDIA, NO. 45,820 “A”
HONORABLE KATHY JOHNSON, DISTRICT JUDGE
OPINION ON REMAND
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JAMES T. GENOVESE
JUDGE
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Court composed of John D. Saunders, Elizabeth A. Pickett, and James T.
Genovese, Judges.
REVERSED AND REMANDED.
Jesse R. Adams, III
Kathryn S. Friel
Andre Brian Burvant
Matthew A. Mantle
Jones, Walker, Waechter, Poitevent, Carrère & Denègre, L.L.P.
201 St. Charles Ave., 51st Floor
New Orleans, Louisiana 70170-5100
(504) 582-8000
COUNSEL FOR DEFENDANT/APPELLANT:
Louisiana Machinery Rentals, LLC
Jack Hendrix McLemore, Jr.
Post Office Box 520
200 Advocate Row, Suite B
Vidalia, Louisiana 71373
(318) 336-9189
COUNSEL FOR PLAINTIFFS/APPELLEES:
Concordia Parish School Board,
Concordia Parish Hospital District #1,
Concordia Parish Police Jury,
City of Vidalia, and
Town of Ferriday
Robert R. Rainer
Drew M. Talbot
Rainer, Anding & McLindon
8480 Bluebonnet Blvd., Suite D
Baton Rouge, Louisiana 70810
(225) 766-0200
COUNSEL FOR PLAINTIFFS/APPELLEES:
Concordia Parish School Board,
Concordia Parish Hospital District #1,
Concordia Parish Police Jury,
City of Vidalia, and
Town of Ferriday
GENOVESE, Judge.
Pursuant to a writ of certiorari granted January 17, 2014, by the Louisiana
Supreme Court under Docket No. 2012-2503, this case was remanded to this court
with instructions “to consider the matter in light of this court’s recent opinions in
Washington Parish Sheriff’s Office v. Louisiana Machinery Company, LLC,
13-0583 (La. 10/15/13), [126] So.3d [1273], and Catahoula Parish School Bd. v.
Louisiana Machinery Company, LLC, 12-2504 (La. 10/15/13), [124] So.3d
[1065].”
In doing so, we note that the Washington case was decided based on the
reasons assigned in the Catahoula1 case. In Catahoula, the supreme court affirmed
this court’s reversal of the trial court’s grant of partial summary judgment in favor
of the Catahoula Parish School Board and the Catahoula Parish Police Jury, with a
remand for further proceedings. Specifically, the supreme court ruled that the
mandatory notice requirements of La.R.S. 47:337.51 were deficient and, therefore,
not final; that “the validity of the notices of assessments constituted an essential
element of the Collector’s claims rather than strictly a defense asserted by the
Companies[]”; and, that the defenses asserted by the Companies were timely filed.
Id. at 1076.
After due “consideration” of the supreme court’s rulings in the Washington
and Catahoula cases, and in accordance with its instructions, we again reverse the
trial court’s grant of the partial summary judgment in favor of the Concordia Parish
School Board, Concordia Parish Hospital District #1, Concordia Parish Police Jury,
City of Vidalia, and the Town of Ferriday and remand the matter to the trial court
for further proceedings. Costs of this appeal are assessed equally to the Concordia
1
The Catahoula case consists of the case of Catahoula Parish School Board v. Louisiana
Machinery Rentals, LLC, 12-443 (La.App. 3 Cir. 10/24/12), 105 So.3d 169, which was
consolidated with the case of Catahoula Parish School Board v. Louisiana Machinery Rentals,
LLC, 12-444 (La.App. 3 Cir. 10/24/12), 105 So.3d 169.
Parish School Board, Concordia Parish Hospital District #1, Concordia Parish
Police Jury, City of Vidalia, and the Town of Ferriday in the amount of $2,223.50
pursuant to La.R.S. 13:5112.
REVERSED AND REMANDED.
2