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TELECABLE ASSOCIATES, INC. v. LA. TAX COM'N

No. 92 CA 0093.

615 So.2d 962 (1993)

TELECABLE ASSOCIATES, INC. v. LOUISIANA TAX COMMISSION, et al.

Court of Appeal of Louisiana, First Circuit.

March 5, 1993.

Attorney(s) appearing for the Case

Ronald J. Judice, Lafayette, for plaintiff-appellant, Telecable Associates, Inc.

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

Richard A. Bailly, Bastrop, for defendant-appellee, Michael Wooden, Morehouse Parish Assessor.

R.H. Madden, III, Ruston, for defendant-appellee, Jewette Farley, Lincoln Parish Assessor.

Before WATKINS, CRAIN and GONZALES, JJ.

CRAIN, Judge.

Plaintiff, Telecable Associates, Inc. (TCA), paid certain ad valorem taxes for the year 1990 under protest. The taxes paid were based on assessments made by the assessors of Lincoln and Morehouse Parishes. Failing to obtain relief by protest, TCA appealed the assessments to the Louisiana Tax Commission (LTC). The LTC decided against TCA on April 23, 1991. This suit was then filed in the Nineteenth Judicial District Court against the LTC and Jewel Farley...

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