1. Home
  2. Browse Decisions
  3. So.2d
  4. 683 So.2d
  5. 683 So.2d 739 (1996)
 

PALMER v. LOUISIANA FORESTRY COM'N

No. 96 CA 0008.

683 So.2d 739 (1996)

Raymond PALMER, et al., v. LOUISIANA FORESTRY COMMISSION and Louisiana Tax Commission.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 23, 1996.

Attorney(s) appearing for the Case

Toni Higginbotham and William Doran, Jr., Baton Rouge, for Plaintiff-Appellee Police Jury Assoc. of LA.

Marion A. French, Alexandria, for Amicus Curiae/LA Forestry Assoc.

James Ross, Baton Rouge, for Defendant-Appellee Attorney General Office.

David Cassidy and David Kelly, Baton Rouge, for Intervenor-2nd Appellant Boise Cascade, Inc., International Paper Co., Inc., Stone Container Corp., and Georgia Pacific Corp.

C. James Gelpi, New Orleans, for Defendant-1st Appellant LA Forestry Commission.

Vyrona Wiltz, Krtoz Springs, for Defendant-1st Appellant LA Tax Commission.

David Cliburn, Baton Rouge, for Sabine Parish.

Before LOTTINGER, C.J., and FOIL and FOGG, JJ.

FOGG, Judge.

At issue in this severance tax case is whether a timber product known as "chip and saw" should be classified as "trees and timber" or "pulpwood" for purposes of assessing the proper Louisiana severance tax.

LSA-Const. Art. 7, § 4(B) provides that taxes may be levied on natural resources severed from the soil. The power to tax is vested in the Louisiana legislature. LSA-Const. Art. 7, § 1. Pursuant to this authority, the legislature enacted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases