Legal Opinion
TBM-WC Sabine, LLC v. Sabine Parish Bd. of Review
Louisiana Court of Appeal
Decided July 18, 2018No. 17-1189PublishedCited by 5 opinions
1Opinion of the Court
COOKS, Judge.
FACTS AND PROCEDURAL HISTORY
TBM-WC Sabine, LLC (TBM) owns a natural gas pipeline and surface equipment at its Amine facility, all located within *1077Sabine Parish, Louisiana. TBM filed a tax return, known as a rendition, with the Sabine Parish Tax Assessor's office for tax year 2015. In its rendition TBM set forth the dimensions and age of its "Toledo Bend-Wildcat system" pipeline (pipeline) which it identified as comprising "approximately 12.5 miles of 16[inch] trunkline and 19 miles of 10 [inch] trunkline." According to documents submitted by TBM, nineteen miles of ten-inch…
Also in this document: Concurrence.
2Cases cited9 opinions
- Miller v. LammicoSupreme Court of Louisiana · 2008
- Smith v. State Dept. of Health & HospitalsLouisiana Court of Appeal · 2005
- Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2009
- Dow Chemical Co. v. PitreLouisiana Court of Appeal · 1985
- Bailey v. Enervest Operating Co., LLCLouisiana Court of Appeal · 2010
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- D90 Energy, LLC v. Jefferson Davis Parish Board of ReviewLouisiana Court of Appeal · 2019
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- Regency Intrastate Gas, LLC v. Louisiana Tax Commission and Scott Meredith, Assessor of Caldwell ParishLouisiana Court of Appeal · 2021