Legal Opinion
Panacon v. Louisiana Tax Commission
Louisiana Court of Appeal
Decided January 8, 1999No. 97 CA 2093PublishedCited by 7 opinions
1Opinion of the CourtJaLeBLANC, J.
This matter involves the valuation of the improvements on the property of the Hotel Inter Continental New Orleans, located at 444 St. Charles Street, New Orleans, Louisiana, for purposes of assessment for an ad valorem tax. The dispute concerns a 1995 assessment, in the amount of $27,273,-100.00, imposed on the plaintiff, Panacon, *573A Louisiana Partnership, owner of the hotel, by the Louisiana Tax Commission (LTC). Patricia Johnson, Assessor for the First Municipal District of Orleans Parish (1st MD), valued the improvements on the property at a fair market value (FMV) of $28,210,026.00.…
2Cases cited2 opinions
- Kansas City Southern Ry. Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 1996
- Hotel De La Monnaie Owners Ass'n, Inc. v. LA. TAX COM'NLouisiana Court of Appeal · 1995
3Cited by7 opinions
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- Errol G. Williams, Assessor, Parish of Orleans v. Opportunity Homes Limited Partnership and Louisiana Tax CommissionSupreme Court of Louisiana · 2018
- Johnson v. La Belle Creole AssociatesLouisiana Court of Appeal · 2001
- Axiall, LLC v. Assumption Parish Board of ReviewLouisiana Court of Appeal · 2019
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