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CLECO EVANGELINE v. LOUISIANA TAX COM'N

No. 2001-C-2162.

813 So.2d 351 (2002)

CLECO EVANGELINE, LLC, v. LOUISIANA TAX COMMISSION.

Supreme Court of Louisiana.

April 3, 2002.

Attorney(s) appearing for the Case

Brian A. Eddington, Theodore L. Jones, Baton Rouge, Counsel for Applicant.

Robert S. Angelico, Cheryl M. Kornick, Liskow & Lewis, New Orleans, Counsel for Respondent.

William M. Backstrom, Jr., Edward H. Bergin, Miriam W. Henry, New Orleans, David M. Mackintosh, Counsel for Louisiana Generating LLC (Amicus Curiae).

Luke F. Piontek, Baton Rouge, Counsel for Sempra Energy Resources (Amicus Curiae).

Christopher J. Dicharry, Phyllis D. Sims, Counsel for Williams Energy Marketing & Trading Co., Dynegy Inc., Louisiana Mid-Continent Oil & Gas Association, Louisiana Association of Business (Amicus Curiae).

Walter R. House, Jr., Daryl K. Manning, Baton Rouge, Counsel for Louisiana Department of Economic Development (Amicus Curiae).

WEIMER, Justice.

We granted a writ in this matter to resolve an issue of first impression that arises from the interpretation of a state taxing provision. Specifically, we must determine if Cleco Evangeline, LLC, a wholesale electric-power generating plant, is an "electric power company," as defined in LSA-R.S. 47:1851(E), thus having its property constitute "public service properties," as defined in LSA-R.S. 47:1851(M), or whether its property constitutes "other...

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