Louisiana Court of Appeal December 28, 2011, No. 11-CA-527 (Consolidated Companies, Inc. v. Normand)

CLARENCE E. McMANUS, Judge.

| ^Defendant, Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson (“Tax Collector”), appeals from a decision of the trial court which granted plaintiffs motion for summary judgment. For the reasons that follow, we affirm the decision of the trial court.

On June 3, 2009, plaintiff filed a petition to review denial of refund.