Legal Opinion

Martin v. ANR Pipeline Co.

Louisiana Court of Appeal

Decided August 23, 2011No. 2011 CA 0751PublishedCited by 3 opinions

1Opinion of the CourtPettigrew, J.

|2In the instant appeal, taxpayers challenge a ruling of the 17th Judicial District Court for the Parish of Lafourche that reversed and vacated a decision of the Louisiana Tax Commission (the “Commission”) and reinstated assessment values as determined by the Assessor for Lafourche Parish (“Lafourche Assessor”). Because we find this appeal does not arise from a stand alone administrative proceeding, we vacate the trial court’s January 4, 2011 judgment, reverse the trial court’s May 8, 2010 judgment denying the exception raising the objection of lis pendens, render judgment granting the lis…

2Cases cited6 opinions

  1. Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010
  2. Joseph v. RatcliffLouisiana Court of Appeal · 2011
  3. ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2008
  4. Jones v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
  5. ANR Pipeline Co. v. Louisiana Tax CommissionLouisiana Court of Appeal · 2011

1 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. ANR Pipeline Co. v. Louisiana Tax CommissionLouisiana Court of Appeal · 2011
  2. ANR Pipeline Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 2012
  3. Bonvillain v. Tennessee Gas Pipeline Co.Louisiana Court of Appeal · 2011

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