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CLECO EVANGELINE, INC. v. LOUISIANA TAX COM'N

No. 2001 CA 0561.

808 So.2d 740 (2001)

CLECO EVANGELINE, LLC v. LOUISIANA TAX COMMISSION

Court of Appeal of Louisiana, First Circuit.

Writ Granted November 16, 2001.

Attorney(s) appearing for the Case

Robert S. Angelico, Cheryl M. Kornick, New Orleans, for Plaintiff-Appellee Cleco Evangeline, LLC.

Theodore L. (Ted) Jones, Brian A. Eddington, Baton Rouge, for Defendant-Appellant Louisiana Tax Commission.

Michele W. Crosby, Edward H. Bergin, New Orleans, for Amicus Curiae Louisiana Generating, LLC.

Before: FOIL, FOGG and CLAIBORNE, JJ.

IAN W. CLAIBORNE, Judge Pro Tem.

This case presents a res nova issue. We must determine whether Cleco Evangeline, LLC, a wholesale electric power generating plant, is an "electric power company" as defined by La. R.S. 47:1851(E), and whether its property constitutes "public service property" as defined by La. R.S. 47:1851 (M) or "other property" for purposes of assessing ad valorem taxes pursuant to La. Const. Art. VII, § 18(B). For the following...

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