PBGS, L.L.C. v. Duplechain

AMY, Judge.

LThe plaintiffs filed the instant suit questioning St. Landry Parish’s assessment of two salt caverns as “other property” rather than “land.” The defendant tax assessor filed a motion for partial summary judgment on the issue of the classification. At the hearing, the trial court rejected the plaintiffs’ contention that it lacked subject matter jurisdiction and further determined that the defendant appropriately classified the salt caverns as “other property.” The plaintiffs appeal. For the following reasons, we affirm.

Factual and Procedural Background

At issue in this matter is the…