Legal Opinion

Bailey v. Enervest Operating Co., LLC

Louisiana Court of Appeal

Decided June 30, 2010No. 45,553-CAPublishedCited by 12 opinions

1Opinion of the CourtStewart, J.

h EnerVest Operating Company LLC, EnerVest Production Partners Ltd., and EnerVest Prod. Primos Acquisition (referred to hereafter collectively as “Ener-Vest”), the defendants herein, appeal a judgment in favor of Rich Bailey, Assessor for Ouachita Parish (“Assessor Bailey”). The trial court reversed a ruling by the Louisiana Tax Commission (“LTC”) and reinstated Assessor Bailey’s original determinations of the fair market value of gas pipelines owned by EnerVest in Ouachita Parish. At issue are various exceptions raised by EnerVest concerning venue, subject matter jurisdiction, prescription,…

2Cases cited10 opinions

  1. Guillory v. Avoyelles Railway Co.Supreme Court of Louisiana · 1900
  2. Naghi v. BrenerSupreme Court of Louisiana · 2009
  3. Smith v. State Dept. of Health & HospitalsLouisiana Court of Appeal · 2005
  4. Holiday Bossier Ltd. Partnership v. Louisiana Tax Com'nLouisiana Court of Appeal · 1991
  5. Dow Chemical Co. v. PitreLouisiana Court of Appeal · 1985

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3Cited by12 opinions

  1. Jones v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
  2. Appeal of ANR Pipeline Co. v. ANR Pipeline Co.Louisiana Court of Appeal · 2011
  3. Odom v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
  4. TBM-WC Sabine, LLC v. Sabine Parish Bd. of ReviewLouisiana Court of Appeal · 2018
  5. Bobby W. Edmiston, in His Official Capacity as Bossier Parish Assessor v. Louisiana Riverboat Gaming Partnership d/b/a DiamondJacks Casino & Resort and the Louisiana Tax CommissionLouisiana Court of Appeal · 2019

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