WARREN ENERGY RESOURCES v. LA. TAX COM'N

No. 02-115.

825 So.2d 572 (2002)

WARREN ENERGY RESOURCES, INC. v. LOUISIANA TAX COMMISSION, et al.

Court of Appeal of Louisiana, Third Circuit.

August 28, 2002.


Attorney(s) appearing for the Case

Phyllis D. Sims, Christopher J. Dicharry, Kean, Miller, Hawthorne, D'Armond, McCowen & Jarman, Baton Rouge, for Warren Energy Resources, Inc.

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

Patrick B. McIntire, Oats & Hudson, Lafayette, for James R. Savoie, Sheriff, Cameron Parish.

Court composed of MARC T. AMY, MICHAEL G. SULLIVAN and ELIZABETH A. PICKETT, Judges.


SULLIVAN, Judge.

In these consolidated cases1, Dynegy, successor in interest to Warren Energy Resources, Inc., appeals the judgment of the trial court that affirms four decisions of the Louisiana Tax Commission (LTC). For the following reasons, we affirm in part and reverse in part.

Factual and Procedural Background

At issue herein are the 1997 and 1998 ad valorem tax...

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