Lowrey Chevrolet, Inc. v. Brumley

LEMMON, J.,

concurs. Relator lost his right to contest the tax commission’s change in his assessment by failing to file suit in the district court within thirty days, as required by La.R.S. 47:1998B. Therefore, the appellate court’s reference to the Constitution’s superceding of La.R.S. 47:2110D was unnecessary.

DIXON, C.J., and CALOGERO and DENNIS, JJ., would grant the writ.