Court Opinion

ID: 7747368
Source: CourtListenerOpinion
Date Created: 2022-07-30 20:12:46.475514+00
Date Added: 2024-06-11T16:27:37.221892
License: Public Domain

h CARTER, C.J.,
concurring.
I reluctantly concur with the majority opinion because of the law-of-the-eircuit doctrine, which compels us to follow this court’s previous decision in Capital Drilling Company v. Graves, 496 So.2d 487 (La.App. 1st Cir.1986). I am of the opinion, however, that the third circuit’s decision in Comm-Care Corporation v. Bishop, 95-1246 (La.App. 3d Cir.3/6/96), 673 So.2d 212, employs the better reasoning. There is no express requirement in Louisiana Revised Statute 47:2110 that taxes be paid timely to preserve the right to protest the legality of those taxes. The statute is clear and unambiguous.