Legal Opinion
Opinion Number
Louisiana Attorney General Reports
Decided August 28, 2006Published
1Opinion of the Court
Dear Ms. Michel:
You requested an Attorney General's opinion regarding Louisiana's Freeport Tax Exemption. You advise that several companies doing business in your Parish have requested the exemption for the 2006 tax roll. Because the exemption has not been requested in the past, you are requesting a clarification regarding the qualifications which must be met in order for a company to qualify for the exemption.
You indicate that Company A is a chemical manufacturing company that is no longer conducting manufacturing processes at its plant in your Parish. It is using its dock, pipelines and…
2Cases cited5 opinions
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Zapata Haynie Corp. v. LarpenterLouisiana Court of Appeal · 1991
- Mattingly v. VialSupreme Court of Louisiana · 1939
- Enterprise Products Co. v. WhitmanLouisiana Court of Appeal · 1979
- Mississippi River Transmission v. SimontonLouisiana Court of Appeal · 1983