Johnson v. Louisiana Tax Commission

hTOBIAS, J.,

concurs in the result and assigns reasons.

I respectfully concur in the result reached by the majority.

Although I agree that Johnson v. Louisiana Tax Commission, 2001-0964 (La. App. 4 Cir. 1/16/02), 807 So.2d 329, and Johnson v. Louisiana Tax Commission, 2001-1445 (La. App. 4th Cir. 1/16/02), 807 So.2d 356, hold that the assessor is not the proper party plaintiff to file a petition for judicial review of a decision of the Louisiana Tax Commission, I find those decisions to be in error on that point. Both deci*1153sions overlook the language contained m La. R.S. 47:1998C which provides:

Th…