Gulf Public Service Co. v. Louisiana Tax Commission

Plaintiff company is the owner of a manufacturing plant with equipments and improvements on city lots situated in the City of DeQuincy, Calcasieu Parish.

The manufacturing plant was assessed at sixty-five thousand dollars ($65,000.00), and the improvements on the lots at five thousand dollars ($5,000.00), by the Assessor of Calcasieu. These assessments were approved by the Board of Equalizers of the parish.

After completion of the assessment rolls the Louisiana Tax Commission ordered the Assessor to increase the assessment on the improvements on the city lots to eight thousand five hundred…