Legal Opinion
Gisclair v. Louisiana Tax Commission
Supreme Court of Louisiana
Decided July 25, 2009No. 2009-C-0007, 2009-C-0008PublishedCited by 21 opinions
1Opinion of the Court
KNOLL, Justice. *
| iThis tax case presents the question of whether our district courts have original subject matter jurisdiction over a tax recipient’s challenge to the Louisiana Tax Commission’s (“LTC”) assessment of public service property. The tax recipient plaintiff, Clyde A. “Rock” Gisclair, as tax assessor for the parish of St. Charles, filed a petition seeking review of the LTC’s 2007 tax assessment and valuation contained therein of public service properties belonging to Entergy Louisiana, Inc. En-tergy Louisiana, LLC, and Entergy Louisiana Properties, LLC (“Entergy”). In response,…
2Cases cited15 opinions
- Southern Development Co. v. GrecoLouisiana Court of Appeal · 1928
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- Boudreaux v. STATE, DOTDSupreme Court of Louisiana · 2002
- Albe v. LOUISIANA WORKERS'COMPENSATION CORP.Supreme Court of Louisiana · 1997
- ANR Pipeline Co. v. Louisiana Tax Com'nSupreme Court of Louisiana · 2003
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Jones v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
- Bass Partnership v. GravoletLouisiana Court of Appeal · 2012
- Cannata's Supermarket, Inc. v. CannataLouisiana Court of Appeal · 2015
- New Orleans Riverwalk Marketplace, LLC v. La. Tax Comm'nLouisiana Court of Appeal · 2018
- Odom v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
16 more not listed; retrieve them via the Exa API.