Duplechain v. PBGS, L.L.C.

PICKETT, Judge.

liTax assessor appeals the trial court’s grant of a taxpayer’s exception of lack of subject matter jurisdiction. For the following reasons, we affirm.

FACTS

PBGS, L.L.C. c/o Spectra (PBGS)1 is the owner of an underground natural gas storage facility situated in St. Landry Parish. For the 2011 tax year, St. Landry Parish Tax Assessor Rhyn L. Duplechain (the Assessor) classified the storage facility as “other property” and assessed it at 15% of fair market value. See La. Const, art. 7, § 18(B)(5). PBGS filed an administrative appeal with the Louisiana Tax Commission (LTC),…