Legal Opinion

EOP New Orleans, L.L.C. v. Louisiana Tax Commission

Louisiana Court of Appeal

Decided September 28, 2001No. 2001 CA 1452PublishedCited by 11 opinions

1Opinion of the Court

|.CLAIBORNE, J.

This appeal presents a matter of first impression regarding the interpretation of recently amended La. R.S. 47:1998 A(l)(a).2 Specifically, the issue presented concerns a determination of when a decision of the Louisiana Tax Commission becomes final so that it is subject to review by the district court. This matter comes to us on appeal from the district court’s judgment granting the defendant’s dilatory exception of prematurity and dismissing the plaintiffs suit. We reverse.

FACTS AND PROCEDURAL HISTORY

Plaintiff-Appellant, EOP New Orleans, L.L.C. (hereinafter “EOP”), is the…

2Cases cited9 opinions

  1. Cole v. Celotex Corp.Supreme Court of Louisiana · 1992
  2. City of Lake Charles v. LAKE CHARLES FIRE FIGHT. ASS'NLouisiana Court of Appeal · 1966
  3. Ginn v. Woman's Hosp. Foundation, Inc.Louisiana Court of Appeal · 2000
  4. Jones v. Hartford Ins. Co.Supreme Court of Louisiana · 1990
  5. Girouard v. STATE, THROUGH DEPT. OF EDUC.Louisiana Court of Appeal · 1997

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3Cited by11 opinions

  1. Bridges v. SmithLouisiana Court of Appeal · 2002
  2. Plaisance v. DavisLouisiana Court of Appeal · 2003
  3. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
  4. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
  5. Halliburton Energy Services, Inc. v. Bossier Parish Board of ReviewLouisiana Court of Appeal · 2016

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