Triangle Marine, Inc. v. Savoie
Supreme Court of Louisiana
1Opinion of the Court
I2KIMBALL, Justice.*
We granted certiorari to resolve the issue of whether an action for refund of ad valorem taxes paid under protest based upon a constitutional exemption is an assessment correctness challenge or a tax legality challenge.1 In these consolidated cases, plaintiff-vessel owners allege ad valorem taxes were imposed illegally on their vessels because the property enjoys a constitutional exemption from taxation. The district court granted summary judgment dismissing all the suits as premature. The court held the vessel owners first were required to exhaust administrative remedies…
Also in this document: Dissent.
2Cases cited33 opinions
- Capital Drilling Co. v. GravesLouisiana Court of Appeal · 1986
- Triangle Marine, Inc. v. SavoieLouisiana Court of Appeal · 1995
- Morgan's Louisiana & Texas Railroad & Steamship Co. v. PecotSupreme Court of Louisiana · 1898
- Soniat v. Board of State AffairsSupreme Court of Louisiana · 1919
- State Ex Rel. United Seamen's Service, Inc. v. City of New OrleansSupreme Court of Louisiana · 1946
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3Cited by14 opinions
- ANR Pipeline Co. v. Louisiana Tax Com'nSupreme Court of Louisiana · 2003
- ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2005
- ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2002
- Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2009
- Clark v. StateLouisiana Court of Appeal · 2004
9 more not listed; retrieve them via the Exa API.