Jackson v. City of New Orleans

The plaintiffs in this case, Jimmie Jackson, E. Simms Hardin, and KSD Properties, LLC, untimely paid ad valorem taxes to the City of New Orleans on their respective properties, and were assessed penalties, fees, and interest thereon for various tax years between 2003 and 2009. Plaintiffs filed a class action suit against the City, seeking a declaration that Ordinance Number 22207, and the collection of any penalties, fees, and interest collected thereunder, violated the statutes and constitution of Louisiana, and that the application of Ordinance Number 22207 to this case violated U.S. Constitutional guarantees of due process and equal protection. The district court issued rulings on the City's exceptions and on the plaintiffs' motion for summary judgment, which: granted the City's exception of no cause of action as to Jackson and Hardin, dismissing these plaintiffs (for failing to comply with the city ordinance requiring payment under protest); denied the City's objections of no cause of action and prescription as to plaintiff KSD; and granted KSD's motion for summary judgment (upon a finding of unconstitutionality as to Ordinance Number 22207). Both plaintiffs and the City filed motions for new trial. The City's motion was granted in part, to dismiss KSD's claims as to its 2008 tax penalty and fees for failure to state a cause of action and to amend the judgment accordingly (for KSD's failure to timely assert a protest as to the penalty and fees assessed for that year's delinquent tax payment); the motions for new trial were denied in all other respects. On appeal to the Supreme Court, the City argued the district court erred in granting summary judgment by declaring Ordinance Number 22207 unconstitutional. After review of the district court record and the applicable law, the Supreme Court affirmed the district court's decision and remanded the case for further proceedings. View "Jackson v. City of New Orleans" on Justia Law