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ALLIED CHEMICAL CORP. v. IBERVILLE PARISH POLICE JURY

No. 14627.

414 So.2d 409 (1982)

ALLIED CHEMICAL CORPORATION and its Wholly-Owned Subsidiaries Allied Chemicals Company and Union Texas Petroleum Company v. IBERVILLE PARISH POLICE JURY and the Board of Commissioners of Iberville Parish Waterworks District Number Two.

Court of Appeal of Louisiana, First Circuit.

Writ Granted July 2, 1982.

Attorney(s) appearing for the Case

G. William Jarman and Richard A. Curry of Sanders, Downing, Kean & Cazedessus, Baton Rouge, for plaintiffs-appellants Allied Chemical Corp.

Houston C. Gascon, III, Plaquemine, for defendant-appellee Iberville Parish Police Jury.

J. Hugh Martin, Foley, Judell, Beck, Bewley & Martin, New Orleans, William L. Kimball, Port Allen, for defendant-appellee The Bd. of Com'rs of Iberville Parish Waterworks Dist. Number 2.

Before LEAR, CARTER and CHIASSON, JJ.

LEAR, Judge.

Allied Chemical Corporation, a New York corporation authorized to do and doing business in this state, and its wholly-owned subsidiaries, Allied Chemical Company and Union Texas Petroleum Company (hereinafter collectively referred to as "Allied") own and operate a chemical manufacturing facility located in Iberville Parish within an industrial area created pursuant to LSA-R.S. 33:130.11, et seq. Allied claims a statutory exemption from taxation under...

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