Tulane Imp. Co. v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; George Henry Théard, Judge. Action by the Tulane Improvement Company, Limited, against the board of assessors and others. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtProvo St V, J.
The plaintiff has leased for a long term from the board of administrators of Tulane University the lot at comer of Baronne and Common streets, in this city, and has erected thereon two buildings. The property of Tulane University, including this lot, is exempt from taxation. But the buildings belong to plaintiff, and are taxable. They were erected, one in 1899, at a cost of $24,758, and the other in 1900, at a cost of $23,250. If destroyed they could be duplicated at the same cost. They have been assessed at $90,000 each. The - Constitution provides that:
“The assessment of all property shall…
2Cited by2 opinions
- Spellman v. Metropolitan Street Railway Co.Supreme Court of Kansas · 1912
- Comegys v. Louisiana Tax CommissionLouisiana Court of Appeal · 1930