Gisclair v. Bunge Corp.

I GAUDIN, Judge.

This is an appeal by Bunge Corporation from a January 20, 1995 district court judgment saying that grain held for export in Bunge’s grain elevator in Destrehan, Louisiana is subject to ad valorem taxes. We reverse, holding that grain held for export, despite some inconsequential cleaning and blending within the grain elevator, is nonetheless a raw material constitutionally exempt from ad valorem taxation.

Appellee is the tax assessor of St. Charles Parish, contending that grain in Bunge’s elevator was not being held only for export but that in fact the mixing or blending which…