Churchill Farms, Inc. v. Louisiana Tax Commission

Perhaps the most basic procedural essential of due process of law is the requirement of notice and opportunity for hearing.

The majority opinion refuses all opportunity for a hearing to plaintiff, and deprives plaintiff of its property without due process of law in violation of La.Const. Art. 1, § 2, and closes the courts and administers justice with denial, in violation of La.Const. Art. 1, § 6.

In doing so, the majority suspends a sword of financial ruin over virtually every property owner in the state (“the parish of Orleans excepted”).

If the commission can change assessments after all…