Churchill Farms, Inc. v. Louisiana Tax Commission

SAMUEL, Judge.

Plaintiff, a Louisiana corporation, is the owner of approximately 4,000 acres of land located in Ward 5 of the Parish of Jefferson. For 1969 tax purposes the Jefferson Parish Assessor estimated the value of the land at $8,800 and listed the same accordingly. Thereafter, the rolls, including that assessment, were accepted by the Louisiana Tax Commission. The Jefferson Parish Council, acting as a Board of Review, made no recommendation relative to the assessment and accepted the rolls which were filed with the Parish Clerk of Court. Later, by written order dated December 8, 1969,…