Legal Opinion
New Orleans Riverwalk Marketplace, LLC v. La. Tax Comm'n
Louisiana Court of Appeal
Decided April 30, 2018No. 2017–CA–0968PublishedCited by 6 opinions
1Opinion of the Court
Judge Daniel L. Dysart
This is an appeal by Erroll G. Williams, the Assessor for the Parish of Orleans *1072("Assessor") of a district court judgment reversing a ruling of the Louisiana Tax Commission ("Tax Commission") which found that plaintiff-appellee, the New Orleans Riverwalk Marketplace, LLC ("Riverwalk"), was not entitled to a refund of taxes it paid in 2012. For the reasons that follow, we reverse the district court's judgment and find that Riverwalk is not entitled to a refund of its 2012 ad valorem tax payment.
FACTS AND PROCEDURAL HISTORY
According to the Riverwalk's Petition for Judicial…
2Cases cited6 opinions
- ANR Pipeline Co. v. Louisiana Tax Com'nSupreme Court of Louisiana · 2003
- Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2009
- Morgan's Louisiana & Texas Railroad & Steamship Co. v. PecotSupreme Court of Louisiana · 1898
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996
- Bass Partnership v. GravoletLouisiana Court of Appeal · 2012
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- D90 Energy, LLC v. Jefferson Davis Parish Board of ReviewLouisiana Court of Appeal · 2019
- Esplanade Mall Realty Holding, LLC Versus Joseph P. Lopinto, III, in His Official Capacity as Sheriff and Ex-Officio Tax Collector for Jefferson ParishLouisiana Court of Appeal · 2022
- Kirk Usey v. Belinda Hazel, Assessor for Plaquemines ParishLouisiana Court of Appeal · 2021
- Northwestern Louisiana Cancer Center, LLC v. Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- Robert Duncan v. The City of Baton Rouge, Parish of East Baton RougeLouisiana Court of Appeal · 2021
1 more not listed; retrieve them via the Exa API.