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ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 00 CA 2251.

774 So.2d 1261 (2000)

ANR PIPELINE COMPANY v. LOUISIANA TAX COMMISSION, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission

Court of Appeal of Louisiana, First Circuit.

December 22, 2000.

Attorney(s) appearing for the Case

Hilton S. Bell, Angela W. Adolph, New Orleans, Karen Pauley, Laurence E. Garrett, Colorado Springs, CO, for Plaintiff/Appellant, ANR Pipeline Company.

Brian A. Eddington, Baton Rouge, for Defendant/Appellee, Louisiana Tax Commission.

Before: CARTER, C.J., FOIL & WEIMER, JJ.

CARTER, C.J.

For the tax years 1994 through 1999, the Louisiana Tax Commission assessed taxes on ANR Pipeline Company's public service properties, other than land, at 25% of the fair market value, in accordance with Article 7, Section 18(B)(4), of the Louisiana Constitution. For each of those years, ANR paid those taxes under protest. Following the procedures set forth in Louisiana Revised Statute 47:1856(A), it also filed a written protest with the Commission each...

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