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BONVILLAIN v. TENNESSEE GAS PIPELINE CO.

No. 2011 CA 0963.

88 So.3d 474 (2011)

Gene BONVILLAIN, Assessor of Terrebonne Parish v. TENNESSEE GAS PIPELINE COMPANY, et al. (In re Appeal of ANR Pipeline Company).

Court of Appeal of Louisiana, First Circuit.

October 6, 2011.

Attorney(s) appearing for the Case

Hilton S. Bell , Heather L. Landry , New Orleans, LA, for Defendant/Appellant, Tennessee Gas Pipeline Company.

Robert Hoffman, Jr. , Covington, LA, for Defendant/Appellee, Louisiana Tax Commission.

Brian A. Eddington , Baton Rouge , LA, for Plaintiff/Appellee, Gene Bonvillain, Assessor of Terrebonne Parish.

Before McCLENDON, HUGHES, and HIGGINBOTHAM, JJ.

HIGGINBOTHAM, J.

This is an appeal by Tennessee Gas Pipeline Company (the "taxpayer") from a judgment of the Thirty-Second Judicial District Court of Terrebonne Parish (the "32nd JDC"), which reversed and vacated a ruling of the Louisiana Tax Commission (the "Commission") and reinstated values of property as determined by Gene Bonvillain, the Terrebonne Parish Assessor (the "Terrebonne Assessor"). The value determination by the Terrebonne Assessor was performed for...

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