110 So. 3d 993
La.2013Background
- consolidated cases involve the Caldwell and Tensas Parish taxing authorities collecting sales/use taxes from Louisiana Machinery Co., L.L.C. and Louisiana Machinery Rentals, L.L.C.
- notices of assessment issued December 24, 2009, revised April 26, 2010; no response from companies
- district court summaries granted in 2010; court of appeal reversed those rulings
- certiorari granted to review timeliness and validity of the appellate decisions
- statute La. R.S. 47:337.61 governs summary proceedings and precise timing for notices and suspensive appeals
- Supreme Court held Caldwell writ untimely and Tensas appeal untimely, thus no jurisdiction over merits; district court judgment final and definitive
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Timeliness of the application for writ in Caldwell Parish | Caldwell argues timely under Rule X, §5(a) with rehearing denial | Louisiana Machinery contends no rehearing in summary proceedings; period not extended | Untimely; lack of jurisdiction over merits |
| Timeliness of the suspensive appeal in Tensas Parish | Companies filed within five days of notice, arguing timing from mailing | Statute requires five days from rendition of judgment | Untimely; five-day period measured from rendition |
| Whether rehearing is allowed under La. R.S. 47:337.61(3) | Rehearing allowed; tolls time for certiorari | Rehearing not allowed; statute contemplates expedited proceedings | Rehearing not allowed; certificate runs from May 16, 2012 notice |
| Whether the summary proceeding conversion to ordinary proceeding affects delays | Use of summary judgment does not convert the action | Judicial practice may require strict application of delays | Summary judgments do not convert; delays still apply |
| When rendition occurs for purposes of 47:337.61 timing | Rendition equated with notice or signing; depends on finality | Rendition begins at signing per Article 1911; notice complicates timing | Rendition is tied to signing; five-day window from rendition |
Key Cases Cited
- Caldwell Parish School Board v. Louisiana Machinery Co., L.L.C., 94 So.3d 144 (La.App. 2 Cir. 2012) (reversal of summary judgment; timeliness issues addressed)
- Tensas Parish School Board v. Louisiana Machinery Co., L.L.C., 94 So.3d 1039 (La.App. 2 Cir. 2012) (reversal; timely vs untimely suspensive appeal discussed)
- Thompson v. Bamburg, 93 So.2d 666 (La. 1957) (timeliness of notices under private delivery rules)
- Vasalle v. Wal-Mart Stores, Inc., 801 So.2d 331 (La. 2001) (consideration of reconsideration and trial court authority)
- Hargrave v. Delaughter, 10 So.3d 245 (La.App. 3 Cir. 2009) (discussion of rehearing concepts)
- In re Succession of Faget, 53 So.3d 414 (La. 2010) (statutory interpretation of timing provisions)