Opinion Number

Dear Mrs. Moseley:

This office is in receipt of your request for an opinion of the Attorney General in regard to the status of the Cataylst-Old River Hydroelectric Plant (hereafter the plant) located in Concordia Parish, also known as the Sidney Murray, Jr. Hydroelectric Plant. You state that this plant manufactures and sells electricity, and you ask whether the plant should be classified as a private business enterprise or as a public service utility for purposes of ad valorem taxation.

At the outset, note that the assessors of this state are charged under Article VII, Section 18 of the…