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SUPREME COURT OF LOUISIANA
Nos. 95-C-2873, 95-C-2885, 95-C-2899, 95-C-2904 TRIANGLE MARINE, INC. v. JAMES R. SAVOIE, ETC. Consolidated With MARINE ASSET MANAGEMENT CORPORATION v. JAMES SAVOIE (And Other Consolidated Cases) Consolidated With MONTCO, INC. v. CAMERON PARISH, ET AL. (And Six Other Consolidated Cases) Consolidated With POINT MARINE, INC., ET AL. v. JAMES R. SAVOIE, ETC. (And Ten Other Consolidated Cases) Consolidated With CAMERON BOAT RENTALS, INC., ET AL. v. JAMES R. SAVOIE, ETC. (And Other Consolidated Cases)

ON WRIT OF CERTIORARI TO THE COURT OF APPEAL,

THIRD CIRCUIT, STATE OF LOUISIANA

KIMBALL, Justice*
We granted certiorari to resolve the issue of whether an action for refund of ad valorem taxes paid under protest based upon a constitutional exemption is an assessment correctness challenge or a tax legality challenge.1 In these consolidated cases, plaintiff-vessel owners allege ad valorem taxes were imposed illegally on their vessels because the property enjoys a constitutional exemption from taxation. The district court granted summary judgment dismissing all the suits as premature. The court held the vessel owners first were required to exhaust administrative remedies mandated by La. Const. art. 7,

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Louisiana Law