Legal Opinion
Johnson v. Louisiana Tax Commission
Louisiana Court of Appeal
Decided January 16, 2002No. 2001-CA-0964PublishedCited by 22 opinions
1Opinion of the Court
JjBAGNERIS, Judge.
The issue on appeal concerns a determination of when a decision of the Louisiana Tax Commission becomes final for prescription purposes. The trial court granted defendant’s peremptory exception of prescription and dismissed the plaintiffs suit. We affirm.
FACTS
The facts are not in dispute. Defendant, Panacon Partnership, is the owner of the Inter-Continental Hotel located at 444 St. Charles Avenue, New Orleans, Louisiana in Orleans Parish. Plaintiff, Patricia A. Johnson, as the assessor of the First Municipal District for the Parish of Orleans (“Assessor”), made an assessment…
2Cases cited6 opinions
- Lambert v. Donald G. Lambert Const. Co.Supreme Court of Louisiana · 1979
- Phoenix Assur. Co. of NY v. Shell Oil Co.Louisiana Court of Appeal · 1992
- Greenbriar Nursing Home, Inc. v. PilleySupreme Court of Louisiana · 1994
- City of Lake Charles v. LAKE CHARLES FIRE FIGHT. ASS'NLouisiana Court of Appeal · 1966
- EOP New Orleans, L.L.C. v. Louisiana Tax CommissionLouisiana Court of Appeal · 2001
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Williams v. Belle of Orleans, L.L.C.Louisiana Court of Appeal · 2004
- Haygood v. Louisiana State Board of DentistryLouisiana Court of Appeal · 2012
- Johnson v. New Orleans Charities Building Corp.Louisiana Court of Appeal · 2002
- Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
- Williams v. Muses, Ltd. 1Louisiana Court of Appeal · 2016
17 more not listed; retrieve them via the Exa API.