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ROWAN COMPANIES v. STATE TAX COM'N

No. CA 890620.

563 So.2d 951 (1990)

ROWAN COMPANIES, INC. v. LOUISIANA STATE TAX COMMISSION, et al.

Court of Appeal of Louisiana, First Circuit.

Limited Rehearing Granted July 18, 1990.

Attorney(s) appearing for the Case

William H. Cook, Jr., New Orleans, for plaintiff-appellee, Rowan Companies, et al.

Robert D. Hoffman, Jr., New Orleans, and Jamar W. Adcock, Baton Rouge, for defendants-appellants, Ernest D. Wooton, Sheriff and Tax Collector, Parish of Plaquemine, and Louisiana Tax Com'n.

Before COVINGTON, C.J., and WATKINS, J., and DOHERTY, J. Pro Tem.

COVINGTON, Chief Judge.

Defendants Ernest D. Wooton, the Sheriff and Tax Collector of the Parish of Plaquemine, and Robert D. Gravolet, the Assessor of the Parish of Plaquemine, appeal the district court judgment which vacated the decision of the Louisiana Tax Commission and ordered a refund of $171,228.75 plus interest to plaintiff, Rowan Companies, Inc. The Commission had upheld an assessment for ad valorem taxes by the Assessor on plaintiff's jack-up drilling rig...

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