Legal Opinion

ANR Pipeline Co. v. Louisiana Tax Commission

Supreme Court of Louisiana

Decided May 8, 2012No. 2011-C-2078PublishedCited by 3 opinions

1Opinion of the Court

WEIMER, Justice.

11 This matter has a complicated and convoluted procedural history, which has ultimately resulted in a “cobweb of litigation,” as appropriately recognized by the appellate court. Currently before this court are the issues of whether the reassessment of public service properties issued on remand of this matter in accordance with a court order constituted a local assessment by the local assessors or a central assessment by the Louisiana Tax Commission (LTC) and whether, in this taxpayers’ action, the assessors have a right to challenge a decision of the LTC relative to those…

2Cases cited19 opinions

  1. Royal Ins. v. Romain Motor Co.Louisiana Court of Appeal · 1929
  2. Nee v. N. O. Public Service, Inc.Louisiana Court of Appeal · 1929
  3. Cochran v. Pelican Well Tool & Supply Co.Louisiana Court of Appeal · 1926
  4. Southern Development Co. v. GrecoLouisiana Court of Appeal · 1928
  5. Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010

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3Cited by3 opinions

  1. Lions Gate Films, Inc. v. JonesfilmLouisiana Court of Appeal · 2013
  2. Martin v. ANR Pipeline Co.Supreme Court of Louisiana · 2012
  3. Baker v. Tenn. Gas Pipeline Co.Louisiana Court of Appeal · 2017

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