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Judgment rendered May 16, 2012. Application for rehearing may be filed within the delay allowed by art. 2166, La. C.C.P.

No. 47,349-CA
Consolidated With

No. 47,350-CA

COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA *****
No. 47,349-CA No. 47,350-CA CALDWELL PARISH SCHOOL BOARD, CALDWELL PARISH SCHOOL BOARD, CALDWELL PARISH POLICE JURY, CALDWELL PARISH POLICE JURY, CALDWELL PARISH HOSPITAL CALDWELL PARISH HOSPITAL DISTRICT #1, DISTRICT #1, TOWN OF COLUMBIA TOWN OF COLUMBIA Plaintiffs-Appellees Plaintiffs-Appellees versus LOUISIANA MACHINERY COMPANY, L.L.C. Defendant-Appellant LOUISIANA MACHINERY RENTALS, L.L.C. Defendant-Appellant

***** Appealed from the Thirty-Seventh Judicial District Court for the Parish of Caldwell, Louisiana Trial Court No. 26667 and 26668 Honorable Glen Wade Strong, Judge ***** JONES, WALKER, WAECHTER, POITEVENT, CARRERE & DENEGRE By: Jesse R. Adams, III Andre B. Burvant Kathryn S. Friel Matthew A. Mantle RAINER, ANDING & McLINDON By: Robert R. Rainer Drew M. Talbot ***** Before GASKINS, LOLLEY and SEXTON (Pro Tempore), JJ. Counsel for Appellant

Counsel for Appellees

LOLLEY, J. Louisiana Machinery Company, LLC ("LMC"), and Louisiana Machinery Rentals, LLC ("LMR"), appeal the summary judgments rendered by the Thirty-Seventh Judicial District Court, for the Parish of Caldwell, State of Louisiana in favor of the Caldwell Parish School Board, the Caldwell Parish Police Jury, the Caldwell Parish Hospital District #1, and the Town of Columbia, acting through the Concordia Parish School Board. These summary judgments made final and executory certain notices of assessment of unpaid sales tax to LMC and LMR. Because we find that genuine issues of material fact exist regarding the validity of the notices received by LMC and LMR from the Collector, we reverse the trial court's judgments. Furthermore, as discussed herein, we sustain the exceptions of prescription filed by LMC and LMR. The matter is remanded to the trial court for further consideration. FACTS This sales tax collection proceeding has been brought by the Caldwell Parish School Board, the Caldwell Parish Police Jury, the Caldwell Parish Hospital District #1, and the Town of Columbia (collectively, "Plaintiffs"), all political subdivisions of the State of Louisiana, acting through the Concordia Parish School Board (the "Collector"), which, pursuant to the Louisiana Constitution, Article VII,

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