# Board of Trustees v. City of New Orleans

> Supreme Court of Louisiana · May 24, 2002 · 819 So. 2d 290

URL: https://www.frixlaw.com/law-library/cases/7751693

## Case

- **Full name:** The BOARD OF TRUSTEES OF the SHERIFF'S PENSION AND RELIEF FUND v. CITY OF NEW ORLEANS
- **Court:** Supreme Court of Louisiana
- **Decided:** May 24, 2002
- **Citations:** 819 So. 2d 290; 2002 La. LEXIS 1616; 2002 WL 1042095
- **Precedential status:** Published
- **Opinion:** Concurrence by Calogero
- **Judges:** Calogero, Reasons, Subscribes, Weimer, Well
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7751693

## Opinion text

| ¡CALOGERO, Chief Justice
concurring.
I agree with the Per Curiam in this matter. I write this concurrence to note an additional reason for recalling the writ of mandamus. The language of La. R.S. 11:2174 attempts to place an obligation on the “State tax collector for the City of New Orleans.” However, the “State tax collector for the City of New Orleans” was never a City official. Rather, he was an elected State official who, except for a short period of time in 1935, never collected municipal taxes nor had he the authority to do so. Further, this State office was abolished in 1975. If La. R.S. 11:2174 attempts to impose an obligation on a state official who is no longer in existence, then surely a question arises whether this statute sets forth a ministerial duty which is clear, which is one of the requirements for the issuance of a mandamus. See my concurrence in Louisiana Assessors’ Retirement Fund, et al v. City of New Orleans, et al, 01-C-0735 (La.2/26/02), 809 So.2d 955 .

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7751693. Public record. Not legal advice.