(Download) "Board Administrators Tulane Education Fund" by Fourth Circuit Court of Appeal of Louisiana ~ eBook PDF Kindle ePub Free
eBook details
- Title: Board Administrators Tulane Education Fund
- Author : Fourth Circuit Court of Appeal of Louisiana
- Release Date : January 31, 1998
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
Orleans Parish Fifth District Tax Assessor Thomas L. Arnold appeals the trial court's decision that Article VII, Section 21 of the 1974 Constitution exempts vacant, undeveloped land inherited by the Board of Administrators of the Tulane Education Fund from ad valorem property taxes. We affirm. The property at issue is two adjacent unimproved twenty-five by one hundred foot lots, totaling 5,000 square feet, located in Algiers, Louisiana, within the Orleans Parish Fifth Municipal District. Tulane inherited the lots in 1985, but, as of the time this dispute arose, it took no action to sell, develop or otherwise use them. Although this property is within a mile of English Turn subdivision, it is uncleared woodland, without drainage or any utilities. The southeast corner of the square in which the property is located touches state highway 406, but only a single shelled driveway to a nearby house could provide access to the property.
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