Johnson v. Louisiana Tax Commission

11 Chief Judge WILLIAM H. BYRNES III.

Defendant-appellant, Panacon, a Louisiana partnership, appeals the judgment of the Civil District Court for the Parish of Orleans in favor of the plaintiff, Patricia Johnson in her capacity of Assessor for the First Municipal District of Orleans Parish. We reverse.

This case arose out of an assessment by the plaintiff on the building and improvements known’as the “Hotel Intercontinental,” in the amount of $35,854,600 for ad valorem tax purposes for the year 2001. The assessment for the land under the hotel is not at issue in this appeal. The…