Justia Louisiana Supreme Court Opinion Summaries

In 2016, Nucor Steel Louisiana, LLC submitted a tax refund claim to St. James Parish School Board and the St. James Parish Tax Agency (collectively the “Collector”). The claim alleged an overpayment of sales and use tax paid pursuant to a full contract price that was rebated. In 2018, the Collector issued a written denial of Nucor’s refund claim. Following the redetermination hearing, the Collector sent Nucor another letter denying the refund claim. Then, on May 24, 2018, just over two years after the Collector received the refund claim, Nucor appealed the denial to the Board of Tax Appeal (“BTA”). The Collector responded by filing peremptory exceptions of prescription, peremption, and res judicata, asserting that Nucor failed to timely appeal under La. R.S. 47:337.81(A)(2). The BTA granted the Collector’s exceptions, finding Paragraph (A)(2) provides “two alternative prescriptive periods for a taxpayer to appeal refund denial.” Because the Collector failed to render a decision within one year of Nucor’s refund claim being filed, Nucor had 180 days, or until July 26, 2017, to appeal. Thus, the BTA found Nucor’s May 24, 2018 appeal untimely. Nucor appealed. The court of appeal reversed, finding that Nucor’s appeal within 90 days of that decision was timely. The court of appeal also found the Collector’s statement to Nucor that it had “ninety (90) calendar days” to appeal amounted to a representation that Nucor relied upon to its detriment. Using the standard set forth in Suire v. Lafayette City-Parish Consolidated Government, 04-1459 (La. 4/12/05), 907 So.2d 37, which only required a reasonable reliance on a representation, the court found the Collector estopped from arguing prescription. The Louisiana Supreme Court granted the Collector’s writ application to determine the proper interpretation of the appeal periods in La. R.S. 47:337.81 and to determine the proper standard for evaluating the estoppel and detrimental reliance claims. The Supreme Court reversed the court of appeal and reinstated the trial court’s ruling on the exceptions. View "Nucor Steel Lousiana, LLC v. St. James Parish School Board et al." on Justia Law

The Louisiana Supreme Court granted certiorari in this case to decide whether the district court had jurisdiction over a claim for penalties against an insurer arising from its failure to provide a defense in workers’ compensation proceedings, and, if so, whether the insurer violated its duties of good faith and fair dealing, thereby making it liable for damages and penalties. After review of the trial court record, the Supreme Court concluded the district court had jurisdiction over the claim and correctly found that the insurer breached its duties to its insured. However, the Court found the district court’s damage award rose to the level of an abuse of discretion. The judgment of the court of appeal was amended to award damages in favor of Cox, Cox, Filo, Camel & Wilson, LLC and against Louisiana Workers’ Compensation Corporation in the total amount of $61,655.00, representing $20,550.00 in special damages and $41,100.00 in penalties. View "Cox, Cox, Filo, Camel & Wilson, LLC v. Louisiana Workers' Compensation Corporation" on Justia Law

The Louisiana Cemetery Board (“LCB”) challenged a district court’s judgment finding Louisiana Administrative Code 46:XIII.1503 C to be unconstitutional. Whether the Louisiana Supreme Court had appellate jurisdiction was raised as an issue in an Answer to Appeal filed by appellees, Westlawn Cemeteries, L.L.C. and the Trustees of the Westlawn Memorial Park Perpetual Care Trust Fund. The Supreme Court determined it did not have appellate jurisdiction in this case because the LCB was not a “governing body” and did not exercise “legislative functions.” Its rules and regulations, therefore, were not “laws” for which appellate jurisdiction would lie with the Supreme Court. However, the Court exercised its supervisory jurisdiction to "avoid further delay, and is in the interest of judicial economy." The Court found that the trial court properly found LAC 46:XIII.1503 C to be unconstitutional. "As the only issue in this appeal is the constitutionality of the Rule, no purpose would be served by remanding this case to the appellate court before review would inevitably be sought in this Court." View "Westlawn Cemeteries, LLC v. Louisiana Cemetery Board" on Justia Law

Jefferson Parish directly appealed a trial court’s judgment finding that Jefferson Parish ordinance, Section 36-320, et seq., titled, “School Bus Safety Enforcement Program for Detecting Violations of Overtaking and Passing School Buses” (“SBSEP”), was unconstitutional. After receiving notices of alleged violations of Section 36-320, et seq., of the Jefferson Parish Code of Ordinances, petitioners filed a class action Petition for Damages and Declaratory Judgment. They asserted multiple arguments against the SBSEP, including arguments based on violations of the Jefferson Parish Home Rule Charter and violations of Louisiana statutory law. Petitioners sought a judgment declaring Section 36-320, et seq. unconstitutional and the return of the fines they paid pursuant to the violations. The Louisiana Supreme Court affirmed the trial court, finding Section 36-320, et seq., unconstitutional because it violated Article VI, Section 5(G) and Article VIII, Section 10(A) of the Louisiana Constitution. View "Mellor, et al. v. Parish of Jefferson" on Justia Law

Calcasieu Parish School Board Sales & Use Tax Department and Kimberly Tyree, in her capacity as Administrator thereof (collectively, “CPSB”) appealed the court of appeal's declaration that 2016 Act No. 3 (“Act 3”) was unconstitutional for violating La. Const. Art. VII, section 2 (the “Tax Limitation Clause”). Appellee Nelson Industrial Steam Company (“NISCO”) owned and operated an electrical power generating facility in Lake Charles in which it produced multiple products: electricity, steam, and ash. After not taxing NISCO for its limestone purchases for many years, the Louisiana Department of Revenue (“LDR”) and CPSB sued NISCO to collect unpaid taxes for its limestone purchases between 2005 and 2012. The suit went before the Louisiana Supreme Court in Bridges v. Nelson Indus. Steam Co., 190 So. 3d 276 (“NISCO I”), in which the Court determined the limestone purchases were excluded from sales tax of sales at retail under the “further processing exclusion” as then set forth in La. R.S. 47:301(10)(c)(i)(aa). Before NISCO I was final, Act 3 was passed into law in the 2016 Second Extraordinary Session with less than a two-thirds favorable vote of the members of both houses of the Legislature. Following legislative amendments, CPSB brought the underlying lawsuit against NISCO to collect sales taxes on its limestone purchases retroactively. The court of appeal held that Act 3 was a “new tax” and therefore unconstitutional under the Tax Limitation Clause for failure to garner a two-thirds vote in each house of the Legislature. Finding no reversible error in that judgment, the Supreme Court affirmed. View "Calcasieu Parish School Bd. Sales & Use Dept., et al. v. Nelson Industrial Steam Co." on Justia Law

The child at issue in this case, Grayson, was born on February 14, 2013 to a mother with a significant history of drug abuse; Grayson allegedly had drugs in his system at birth. Shortly thereafter, in March 2013, Grayson was adjudicated a “child in need of care,” placed in the custody of the Louisiana Department of Children and Family Services (“DCFS”), and entrusted to the physical care of foster parent Samantha Gafford. While in Gafford's, Grayson suffered severe personal injuries, which included brain damage, blindness, and seizures; it was also alleged that the child had bite marks on his thigh and abdomen. Gafford did not disclose these injuries until Grayson was taken to the hospital in May 2013. This suit was filed to recover damages for personal injuries suffered by an infant while in the custody of DCFS and in the physical care of foster parents. After all other claims were dismissed except allegations that DCFS was vicariously liable for the actions of the foster mother, based not only on an employer-employee relationship, but also based on DCFS’s non-delegable duty as the legal custodian of the child, as set forth in Miller v. Martin, 838 So.2d 761 (2003), DCFS filed a peremptory exception pleading the objection of no cause of action, claiming La. R.S. 42:1441.1 barred the application of La. C.C. art. 2320 to DCFS. The district court denied the peremptory exception, and the appellate court denied the ensuing writ application filed by DCFS. The Louisiana Supreme Court affirmed the district court and remanded for further proceedings. View "Kunath v. Gafford" on Justia Law

Taxpayers Kraig and Kelly Strenge appealed directly to the Louisiana Supreme Court a declaration by a district court that La. R.S. 47:1990 was unconstitutional, as applied. The district court’s ruling on partial summary judgment also held that the Louisiana Tax Commission (the “Commission”) exceeded its authority in promulgating Section 3103(Z) of Title 61, Part V of the Louisiana Administrative Code (the “Rules and Regulations”) and declared Section 3103(Z) unconstitutional. The underlying issue centered on the Taxpayers challenge to the correctness of the appraisal of their residential property in Lafayette Parish in 2016. After the Lafayette City-Parish Council (Board of Review) ruled in favor of the Assessor, Taxpayers appealed to the Commission. The Commission ruled that the fair market value of the property for tax year 2016 was $231,500, not $288,270 as determined by the Assessor, and ordered the Assessor to reduce Taxpayers’ 2016 assessment accordingly. Two days after the Commission’s oral ruling, the Assessor assessed the fair market value of Taxpayers’ property for the 2017 tax year again at $288,270. Taxpayers again appealed, and after a hearing, the Commission issued a “Rule to Show Cause” to the Assessor. That dispute went before the district court, and the court’s decision served as the grounds for this appeal. The Supreme Court found the district court erred in ruling the Commission exceeded its authority in promulgating Section 3103(Z) and declaring Section 3103(Z) unconstitutional but correctly declared La. R.S. 47:1990 unconstitutional, as applied. Accordingly, judgment was reversed in part and affirmed in part. View "Comeaux v. Louisiana Tax Commission" on Justia Law

The Louisiana Supreme Court granted this writ application to address the specific question of whether there was a cause of action for a writ of mandamus compelling a municipality to satisfy a judgment for back wages owed to its firefighter employees. Based on the ministerial nature of the statutorily and constitutionally mandated duty of the municipality to appropriate funds to satisfy the judgment, the Court found the lower courts erred in sustaining the exception of no cause of action. View "Lowther et al. v. Town of Bastrop" on Justia Law

This case involved a defamation claim brought by the executive director of a public agency against the State of Louisiana and the Louisiana Legislative Auditor arising out of statements appearing in two audit reports and the summaries which accompanied the release of those audit reports. Plaintiff claimed the audits cast his conduct in connection with his duties at the agency in a defamatory light. The defendants moved for summary judgment, but the district court denied the motion, finding the existence of genuine issues of material fact. The court of appeal denied writs. The Louisiana Supreme Court granted certiorari, primarily to determine whether the lower courts erred in concluding that genuine issues of material fact precluded summary judgment. Finding there were no genuine issues of material fact, and that the questions presented were all questions of law, the Supreme Court further found that the statements were not actionable as a matter of law, but rather statements of opinion relating to matters of public concern that did not carry a provably false factual connotation. As such, the statements were entitled to full constitutional protection. Therefore, the Supreme Court reversed the judgments of the lower courts and granted summary judgment in favor of defendants. View "Johnson v. Purpera" on Justia Law

The Judiciary Commission of Louisiana filed a disciplinary proceeding against respondent, Justice of the Peace Cody King on one count that alleged respondent violated Canons 1, 2, 2A, 3A(1), 3A(7), and 3B(1) of the Code of Judicial Conduct (1996) and La. Const. Art. V, section 25(C). In 2018, the Attorney General's Office filed the first of three complaints against Respondent with the Office of Special Counsel of the Commission, asserting that Respondent failed to respond to constituents in his district, and likewise failed to respond to letters or calls from the Attorney General's office. In 2019, Hannah Zaunbrecher filed a complaint, asserting: (1) Respondent was difficult to reach; (2) he overcharged Ms. Zaunbrecher for an eviction she filed; (3) he did not set a court date in the eviction matter despite repeated requests from Ms. Zaunbrecher after the eviction was filed; and (4) Respondent failed to refund the unearned filing fee. The OSC sent letters to Respondent notifying him of each complaint. Respondent did not reply despite later acknowledging that he received them. After a hearing on these charges, the Commission filed a recommendation with the Louisiana Supreme Court concluding that the above violations had been proven. To this, the Supreme Court agreed with the Commission’s recommendation, and ordered the removal of Respondent from office, that he reimburse the Commission the costs incurred in the investigation and prosecution of the case, and further, that he pay restitution for an unearned filing fee he failed to return to Parish Leasing Company, LLC. View "In re: Justice of the Peace Cody King, Ward 6, Morehouse Parish" on Justia Law