MIDLOUISIANA RAIL CORP. v. TAX COM'N

Nos. 90 CA 0765, 90 CA 0766.

588 So.2d 1163 (1991)

MIDLOUISIANA RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish, Van Beasley, Sheriff, Tax Collector, Jackson Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish, Grady L. Kelley, Sheriff, Tax Collector, Rapides Parish. MIDSOUTH RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish, Larry C. Deen, Sheriff, Tax Collector, Bossier Parish, Don Hathaway, Sheriff, Tax Collector, Caddo Parish, Van Beasley, Sheriff, Tax Collector, Jackson Parish, Willie W. Houck, Sheriff, Tax Collector, Lincoln Parish, Charles Harmon, Sheriff, Tax Collector, Madison Parish, Laymon Godwin, Sheriff, Tax Collector, Ouachita Parish, Lorell Graham, Sheriff, Tax Collector, Richland Parish, Royce McMahen, Sheriff, Tax Collector, Webster Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 3, 1992.


Attorney(s) appearing for the Case

Craig Henry, Monroe, Shane F. Langston, Jackson, for plaintiffs-appellants MidLouisiana Rail Corp. and Midsouth Rail Corp.

Robert H. Abbott, III, Baton Rouge, for defendant-appellee Louisiana Tax Com'n.

Before WATKINS, CARTER and FOIL, JJ.


WATKINS, Judge.

Plaintiffs, MidLouisiana Rail Corporation and MidSouth Rail Corporation, both subsidiaries of MidSouth Corporation, appeal from a district court judgment affirming the 1988 tax assessments to plaintiffs' corporations by the Louisiana Tax Commission. Plaintiffs contend on appeal that the Tax Commission's ad valorem tax assessments for their companies unlawfully discriminated against them, as compared with other railroad companies, in violation of Louisiana...

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