Legal Opinion

Johnson v. Louisiana Tax Commission

Louisiana Court of Appeal

Decided January 16, 2002No. 2001-CA-1445PublishedCited by 6 opinions

1Opinion of the Court

hBAGNERIS, 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

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 of the value of the Inter…

2Cases cited7 opinions

  1. Lambert v. Donald G. Lambert Const. Co.Supreme Court of Louisiana · 1979
  2. Phoenix Assur. Co. of NY v. Shell Oil Co.Louisiana Court of Appeal · 1992
  3. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
  4. Greenbriar Nursing Home, Inc. v. PilleySupreme Court of Louisiana · 1994
  5. City of Lake Charles v. LAKE CHARLES FIRE FIGHT. ASS'NLouisiana Court of Appeal · 1966

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

3Cited by6 opinions

  1. Johnson v. New Orleans Charities Building Corp.Louisiana Court of Appeal · 2002
  2. Marshall v. MaynardLouisiana Court of Appeal · 2010
  3. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
  4. Williams v. Hotel Ambassador Nola, LLCLouisiana Court of Appeal · 2016
  5. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002

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

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