PANACON v. LOUISIANA TAX COMM'N

No. 97 CA 2093.

747 So.2d 572 (1999)

PANACON, A Louisiana Partnership v. LOUISIANA TAX COMMISSION, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Valery A. Lowrey, and Kenneth P. Naquin, Jr., Members of the Louisiana Tax Commission and Patricia Johnson, Assessor for the First Municipal District of Orleans Parish, Louisiana.

Court of Appeal of Louisiana, First Circuit.

January 8, 1999.


Attorney(s) appearing for the Case

Mark P. Dauer, William C. Gambel, New Orleans, Counsel for Plaintiff/Appellant, Panacon, a Louisiana Partnership.

Vyrona M. Wiltz, Krotz Springs, Counsel for Defendant/Appellee, Louisiana Tax Commission.

Lawrence Blake Jones, New Orleans, Counsel for Defendant/Appellee, Patricia Johnson, Assessor for the First Municipal District of Orleans Parish, LA.

Before: LeBLANC, FOGG and PARRO, JJ.


LeBLANC, J.

This matter involves the valuation of the improvements on the property of the Hotel Inter Continental New Orleans, located at 444 St. Charles Street, New Orleans, Louisiana, for purposes of assessment for an ad valorem tax. The dispute concerns a 1995 assessment, in the amount of $27,273,100.00, imposed on the plaintiff, Panacon, A Louisiana Partnership, owner of the hotel, by the Louisiana Tax Commission (LTC...

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