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GISCLAIR v. BUNGE CORP.

No. 95-CA-391.

668 So.2d 1179 (1996)

Clyde A. "Rock" GISCLAIR, Assessor for St. Charles Parish, v. BUNGE CORPORATION and the Louisiana Tax Commission.

Court of Appeal of Louisiana, Fifth Circuit.

Writ Denied March 22, 1996.

Attorney(s) appearing for the Case

Victor E. Bradley, Jr., Norco, for plaintiff-appellee Clyde A. Gisclair, Assessor for St. Charles Parish.

William W. Edelman, New Orleans, for plaintiff-appellee Clyde A. Gisclair, Assessor for St. Charles Parish.

Eugene G. Taggart, Anne L. Lewis, Rex E. Lindeman, New Orleans, for defendant-appellee/appellant Bunge Corporation.

Leon C. Vial, III, Hahnville, for defendant-appellee/appellant Bunge Corporation.

Vyrona M. Wiltz, Krotz Springs, for defendant-appellee/2nd appellant Louisiana Tax Commission.

Before GAUDIN, KLIEBERT and WICKER, JJ.

GAUDIN, Judge.

This is an appeal by Bunge Corporation from a January 20, 1995 district court judgment saying that grain held for export in Bunge's grain elevator in Destrehan, Louisiana is subject to ad valorem taxes. We reverse, holding that grain held for export, despite some inconsequential cleaning and blending within the grain elevator, is nonetheless a raw material constitutionally exempt from ad valorem taxation.

Appellee is the tax assessor of St....

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