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SUPREME COURT OF LOUISIANA 96-C-1711 COMM-CARE CORPORATION versus M. BOLIVAR BISHOP, ETC. ON WRIT OF CERTIORARI TO THE COURT OF APPEAL, THIRD CIRCUIT, PARISH OF BEAUREGARD CONSOLIDATED WITH 96-C-2455 COMM-CARE CORPORATION versus LOUISIANA TAX COMMISSION, ET AL. ON WRIT OF CERTIORARI TO THE COURT OF APPEAL, FIRST CIRCUIT, PARISH OF EAST BATON ROUGE ON REHEARING TRAYLOR, Justice* We granted rehearing in this matter in order to determine if our original holding was in error. Without finding that our original opinion was in error, we set aside the reasoning and holding of that opinion as having improvidently considered the prescription issue. We now find that Comm-Care Corporation (Comm-Care) stated no cause of action in its suit to recover allegedly illegally assessed and collected ad valorem taxes, rendering moot the issue of prescription. FACTS In 1984 the Internal Revenue Service declared Comm-Care tax-exempt under

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Louisiana Law