DOW CHEMICAL CO. v. PITRE

Nos. CA 83 1266-CA 83 1268.

468 So.2d 747 (1985)

The DOW CHEMICAL COMPANY v. Freddie H. PITRE, Sr., Sheriff & Tax Collector. The DOW CHEMICAL COMPANY v. The LOUISIANA TAX COMMISSION. Freddie H. PITRE, Sr., Sheriff, Iberville Parish, Louisiana, et al v. The LOUISIANA TAX COMMISSION and the Dow Chemical Company.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 20, 1985.


Attorney(s) appearing for the Case

G. William Jarman, Baton Rouge, Patrick W. Pendley, Plaquemine, for plaintiff-appellant.

Michael R. Fontham & Sarah S. Vance, N.O., for plaintiff-appellee.

Robert H. Abbott, III, Baton Rouge, for defendant-appellee.

Before WATKINS, CRAIN and ALFORD, JJ.


ALFORD, Judge.

This is an appeal from a judgment of the Eighteenth Judicial District Court, Parish of Iberville, rendered in three consolidated cases arising from the 1980 ad valorem tax assessment of equipment, machinery and pipelines owned by the Dow Chemical Company and certain of its subsidiaries in some six parishes. The principal dispute in this case concerns the assessment of Dow's equipment and machinery (major plant...

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