Legal Opinion
Allied Chemical Corp. v. Iberville Parish Police Jury
Louisiana Court of Appeal
Decided May 4, 1982No. 14627PublishedCited by 4 opinions
1Opinion of the Court
LEAR, Judge.
Allied Chemical Corporation, a New York corporation authorized to do and doing business in this state, and its wholly-owned subsidiaries, Allied Chemical Company and Union Texas Petroleum Company (hereinafter collectively referred to as “Allied”) own and operate a chemical manufacturing facility located in Iberville Parish within an industrial area created pursuant to LSA-R.S. 33:130.11, et seq. Allied claims a statutory exemption from taxation under the provisions of LSA-R.S. 33:130.18, and other industrial inducement statutes.
Allied claims its property is wholly within…
2Cases cited4 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Giraud v. City of New OrleansLouisiana Court of Appeal · 1978
- Audubon Insurance Co. v. Parish of East Baton RougeLouisiana Court of Appeal · 1978
- Ford Motor Credit Co. v. Louisiana Tax CommissionDistrict Court, E.D. Louisiana · 1971
3Cited by4 opinions
- Allied Chemical v. Iberville Parish PoliceSupreme Court of Louisiana · 1983
- Rickey Tri-Key Partnership v. DupleixLouisiana Court of Appeal · 1984
- Ciba-Geigy Corp. v. Iberville Parish Police JuryLouisiana Court of Appeal · 1982
- Allied Chemical Corp. v. Iberville Parish Police JurySupreme Court of Louisiana · 1982