Legal Opinion

ANR Pipeline Co. v. Louisiana Tax Commission

Louisiana Court of Appeal

Decided October 17, 2008No. 2007 CA 2282PublishedCited by 5 opinions

1Opinion of the CourtPettigrew, J.

|2In the instant appeal, Gene P. Bonvilli-an, Assessor of Terrebonne Parish, and Rich Bailey, Assessor of Ouachita Parish, (“the assessors”) challenge the trial court’s August 9, 2007 judgment granting a preliminary injunction in favor of plaintiffs, ANR Pipeline Company, Tennessee Gas Pipeline Company, and Southern Natural Gas Company (“plaintiffs”), and enjoining the Louisiana Tax Commission (the “Commission”) from holding revaluation hearings on plaintiffs’ public service pipelines. For the reasons set forth below, we vacate the trial court’s judgment and remand for further proceedings.

FACT…

2Cases cited4 opinions

  1. ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2005
  2. ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2008
  3. Chandler v. StateLouisiana Court of Appeal · 2003
  4. ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2000

3Cited by5 opinions

  1. Robertson v. Doug Ashy Building Materials, Inc.Louisiana Court of Appeal · 2014
  2. ANR Pipeline Co. v. Louisiana Tax CommissionCourt of Appeals for the Fifth Circuit · 2011
  3. Apasra Properties, LLC v. City of New OrleansLouisiana Court of Appeal · 2010
  4. ANR Pipeline Co. v. Louisiana Tax CommissionLouisiana Court of Appeal · 2011
  5. Bonvillain v. Tennessee Gas Pipeline Co.Louisiana Court of Appeal · 2011

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