Word of Life Christian Center v. West

hGAIDRY, J.,

dissents.

In my view, it is time for this Court to re-examine the basis of the relevant holdings in Tigator, Inc. v. West Baton Rouge Police Jury, 94-1771, 94-1772 (La.App. 1st Cir.5/5/95), 657 So.2d 221, cert. denied, 95-2126 (La.11/17/95), 663 So.2d 712, and Shaw Group, Inc. v. Kennedy, 99-1871 (La.App. 1st Cir.9/22/00), 767 So.2d 937. I agree with the well-reasoned argument of the Collector that the “ultimate use” test has no application to the situations at issue here, and that the planes came to rest in Louisiana, subjecting them to use taxation. See Cotten v. Collector of…