
    LOWREY CHEVROLET, INC. v. James A. BRUMLEY, Jr., in his Capacity as Sheriff and Ex Officio Tax Collector for Sabine Parish, Louisiana. LOWREY CHEVROLET, INC. v. Dean LAMBERT, in his Capacity as Chief of Police and Ex Officio Tax Collector for the Town of Many, Louisiana, and the Town of Many Louisiana.
    No. 87-C-1782.
    Supreme Court of Louisiana.
    Oct. 30, 1987.
   IN RE: Lowery Chevrolet Inc.; Applying for Writ of Certiorari and/or Review; to the Court of Appeal, Third Circuit, Number CA85-1045, CA85-1046; Parish of Sabine 11th Judicial District Court Div. “B” Number 36,565, 36,566.

Prior report: La.App., 510 So.2d 1299.

Denied. The result is correct.

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.  