Legal Opinion

Johnson v. New Orleans Charities Building Corp.

Louisiana Court of Appeal

Decided February 15, 2002No. 2000 CA 2772PublishedCited by 7 opinions

1Opinion of the CourtLguidry, J.

A local tax assessor appeals a trial court judgment maintaining the grant of a partial tax exemption in favor of a nonprofit corporation. Based on our review of the law and jurisprudence, we reverse.

FACTS AND PROCEDURAL HISTORY

In November 1989, the New Orleans Charities Building Corporation (NOCBC), a real estate holding company for the J. Edgar Monroe Foundation, purchased a 46,754 square feet, ten-story, commercial office building located at 303-305 Baronne Street in New Orleans, Louisiana. The purpose of the acquisition was to provide essentially free office space to local charities,1…

2Cases cited9 opinions

  1. Hotel Dieu v. WilliamsSupreme Court of Louisiana · 1982
  2. Johnson v. Louisiana Tax CommissionLouisiana Court of Appeal · 2002
  3. Archer Daniels Midland Co. v. PARISH SCHOOL BD.Supreme Court of Louisiana · 2001
  4. Hotel Dieu v. WilliamsLouisiana Court of Appeal · 1981
  5. Kansas City Southern Ry. Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 1996

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3Cited by7 opinions

  1. Carpenter v. STATE, DEP. OF HEALTH AND HOS.Louisiana Court of Appeal · 2006
  2. Williams v. Belle of Orleans, L.L.C.Louisiana Court of Appeal · 2004
  3. Whitten Foundation v. GrangerLouisiana Court of Appeal · 2006
  4. Cosmar Co. v. SlaughterLouisiana Court of Appeal · 2004
  5. Willis-Knighton Medical Center v. EdmistonLouisiana Court of Appeal · 2005

2 more not listed; retrieve them via the Exa API.

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