Legal Opinion
Errol G. Williams, Assessor, Parish of Orleans v. Opportunity Homes Limited Partnership and Louisiana Tax Commission
Supreme Court of Louisiana
Decided March 13, 2018No. 2017-C-0955 C/W 2017-C-0957PublishedCited by 2 opinions
1Opinion of the CourtHughes, J.
At issue in these consolidated cases is the correctness of administrative decisions issued by the Louisiana Tax Commission *162("Commission") on review of the valuations, for the 2014 and 2015 tax years, by the Orleans Parish Tax Assessor ("Assessor") of a low-income housing development, owned by Opportunity Homes Limited Partnership ("Opportunity Homes"), for purposes of assessment of ad valorem taxes. The Commission ruled in favor of Opportunity Homes for both tax years. The administrative decisions were upheld by the district court but reversed by the appellate court. For the reasons that…
2Cases cited6 opinions
- Metro Riverboat Associates, Inc. v. Louisiana Gaming Control Bd.Supreme Court of Louisiana · 2001
- ANR Pipeline Co. v. Louisiana Tax Com'nSupreme Court of Louisiana · 2003
- Kansas City Southern Ry. Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 1996
- Palmer v. LOUISIANA FORESTRY COM'NSupreme Court of Louisiana · 1997
- Panacon v. Louisiana Tax CommissionLouisiana Court of Appeal · 1999
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3Cited by2 opinions
- Bobby W. Edmiston, in His Official Capacity as Bossier Parish Assessor v. Louisiana Riverboat Gaming Partnership d/b/a DiamondJacks Casino & Resort and the Louisiana Tax CommissionLouisiana Court of Appeal · 2019
- Erroll G. Williams, Assessor of Orleans Parish v. Louisiana Tax Commision and Val C. CupitLouisiana Court of Appeal · 2023