FITZSIMMONS, J.
This appeal is concentrated on the issue of the applicability of a tax assessment on the portion of green coke burned up in a coke calcining process at Reynolds Metals Company (Reynolds). The trial court held that Reynolds was due a refund of the taxes that it had paid under protest to the City of Baton Rouge, East Baton Rouge Parish and East Baton Rouge Parish School Board (City Parish). This court affirms for the following reasons.
On January...
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