Legal Opinion

Halliburton Energy Services, Inc. v. Bossier Parish Board of Review

Louisiana Court of Appeal

Decided August 10, 2016No. Nos. 50,734-CA, 50,735-CAPublishedCited by 5 opinions

1Opinion of the CourtWilliams, J.

I,The appellant, Halliburton Energy Services, Inc., seeks review of a judgment granting exceptions of prescription filed by the tax assessor and the sheriff of Bossier Parish. The district court found that appellant’s appeal of the tax assessment was untimely because the petition for judicial review was not filed within 30 days of the entry of the decision of the Louisiana Tax Commission. For the following reasons, we hereby reverse and remand.

*386FACTS

Halliburton Energy Services, Inc. (“Halliburton”) owns property in Bossier Parish that is subject to ad valorem taxation, For tax years 2012 and…

2Cases cited4 opinions

  1. Correro v. CaldwellLouisiana Court of Appeal · 2015
  2. EOP New Orleans, L.L.C. v. Louisiana Tax CommissionLouisiana Court of Appeal · 2001
  3. Marshall v. MaynardLouisiana Court of Appeal · 2010
  4. Williams v. Hotel Ambassador Nola, LLCLouisiana Court of Appeal · 2016

3Cited by5 opinions

  1. Love v. Certain Underwriters At Lloyd's LondonLouisiana Court of Appeal · 2018
  2. Williams v. Muses, Ltd. 1Louisiana Court of Appeal · 2016
  3. Dauterive v. Tile Redi, LLCLouisiana Court of Appeal · 2018
  4. Kirt v. MetzingerLouisiana Court of Appeal · 2019
  5. Kirt v. MetzingerLouisiana Court of Appeal · 2019

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