Jefferson Parish School Board (the School Board) (plaintiff) maintained a checking account with First Nation Bank of Commerce (the Bank) (defendant). The School Board and the Bank entered into a facsimile-signature resolution that authorized the Bank to accept and honor checks from the School Board that bore or purported to bear facsimile signatures. The resolution provided that the Bank was entitled to accept the checks with the facsimile signatures, regardless of by whom or by what means the actual or purported facsimile signature or signatures were affixed, as long as the signatures resembled the facsimile specimens filed with the Bank. The resolution also provided that the School Board assumed all risks involved in any unauthorized use of facsimile signatures. Several unauthorized checks were presented for payment and paid by the Bank in November 1992. The School Board discovered the unauthorized checks when it received the monthly bank statement. The School Board requested that the funds be credited back to the School Board’s account, and the Bank refused based on the resolution. The School Board sued the Bank, and the trial court granted summary judgment to the Bank. The School Board then appealed to the Court of Appeal for the Fourth Circuit of Louisiana.