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WESTMINSTER MGT. CORP. v. TAX COM'N

Nos. 91-CA-0518 to 91-CA-0520.

593 So.2d 923 (1992)

WESTMINSTER MANAGEMENT CORPORATION, et al. v. The LOUISIANA TAX COMMISSION, et al. (Two Cases). Consolidated With H.M. FIELD, et al. v. The LOUISIANA TAX COMMISSION, et al.

Court of Appeal of Louisiana, Fourth Circuit.

January 30, 1992.

Attorney(s) appearing for the Case

Moise S. Steeg, Jr., Steeg & O'Connor, Felix H. Lapeyre, Chaffe, McCall, Phillips, Toler & Sarpy, Louis G. Shushan, Shushan, Meyer, Jackson & McPherson, New Orleans, for appellants.

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

Galen S. Brown, M. Lizabeth Talbott, Lamothe, Hamilton & Odom, William D. Aaron, Jr., City Atty., Dan B. Zimmerman, Deputy City Atty., New Orleans, amicus curiae.

Before KLEES, CIACCIO and LOBRANO, JJ.

CIACCIO, Judge.

In these consolidated cases plaintiffs appeal from a judgment of the trial court which affirms a decision of the Louisiana Tax Commission. For the reasons stated, we affirm the trial court's judgment.

FACTUAL SITUATION

Plaintiffs are the owners of commercial immovable property located in the First Municipal District of the City of New Orleans and are challenging tax assessment practices within...

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