Legal Opinion
Board of Commissioners v. City of New Orleans
Louisiana Court of Appeal
Decided March 16, 2016No. 2015-CA-0768PublishedCited by 5 opinions
1Opinion of the Court
ROLAND L. BELSOME, Judge.
■ | yThis .matter is before the Court on an appeal from a granting of summary judgment in favor of the plaintiff, the. Board of Commission of the Port of New Orleans, declaring that three properties owned by the Port are exempt from,ad valorem taxation. For the reasons .that follow, we affirm. ,
FACTS AND PROCEDURE
On March 19, 2013, the trial court awarded summary judgment to the Board of Commission of the Port 'of New Orleans (the “Port”), declaring that improvements to several properties owned by the Port along the Inner Harbor Industrial Canal in New Orleans are…
2Cases cited10 opinions
- Jones v. Estate of SantiagoSupreme Court of Louisiana · 2004
- Wright v. Louisiana Power & LightSupreme Court of Louisiana · 2007
- King v. Parish National BankSupreme Court of Louisiana · 2004
- Slay v. La. Energy & Power AuthoritySupreme Court of Louisiana · 1985
- The Bank of New York Mellon v. Whitney Blaine Smith, Et Ux.Supreme Court of Louisiana · 2015
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3Cited by5 opinions
- St. Bernard Port, Harbor & Terminal District v. Violet Dock Port, Inc.Louisiana Court of Appeal · 2016
- Coastal Cargo Company LLC v. Board of Commissioners of the Port of New OrleansLouisiana Court of Appeal · 2024
- Filmore Parc Apartments II v. Norman White, Chief Financial Officer and Director of Finance, City of New Orleans; Erroll Williams, Assessor, Orleans Parish; And the Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- University of New Orleans Research and Technology Foundation, Inc. v. Norman White Chief Financial Officer and Director of Finance, City of New Orleans; Erroll G. Williams, Assessor, Orleans Parish; And Lawrence E. Chehardy, Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- University of New Orleans Research and Technology Foundation, Inc. v. Norman White Chief Financial Officer and Director of Finance, City of New Orleans; Erroll G. Williams, Assessor, Orleans Parish; And Lawrence E. Chehardy, Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025