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JOHNSON v. LaSALLE HOTEL OPERATING PART.

No. 2000 CA 2269.

803 So.2d 1100 (2001)

Patricia A. JOHNSON, Assessor of the First Municipal District of the Parish of Orleans v. LaSALLE HOTEL OPERATING PARTNERSHIP, L.P. and the Louisiana Tax Commission.

Court of Appeal of Louisiana, First Circuit.

December 28, 2001.

Attorney(s) appearing for the Case

Jacque R. Touzet, John D. Rawls, New Orleans, LA, for plaintiff—appellee, Patricia A. Johnson.

James M. Garner, Darnell Bludworth, New Orleans, LA, for defendant—appellant, LaSalle Hotel Operating Partnership, L.P.

Vyrona M. Wiltz, Krotz Springs, LA, for defendant, Louisiana Tax Commission.

BEFORE: FITZSIMMONS, DOWNING, and LANIER, JJ.

FITZSIMMONS, J.

In 1998, plaintiff, the Assessor of the First Municipal District of the Parish of Orleans, Patricia A. Johnson, notified the taxpayer-defendant, LaSalle Hotel Operating Partnership, L.P. (LaSalle), of a reassessment of the improvements to its property. The assessor based the reassessed value on a finding that the fair market value of the improvements was $28,900,147. LaSalle applied for review of the fair...

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