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ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 2002 CA 0576.

822 So.2d 758 (2002)

ANR PIPELINE COMPANY, High Island Offshore System, L.L.C., Tennessee Gas Pipeline Company, Southern Natural Gas Company, UT Offshore System, L.L.C., and Mid-Louisiana Gas 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.

Rehearing Denied July 30, 2002.

Attorney(s) appearing for the Case

Hilton S. Bell, Angela W. Adolph, New Orleans, Attorneys for ANR Pipeline Company, et al.

Brian Eddington, Baton Rouge, Attorney for Louisiana Tax Commission, et al.

Before: FOIL, PETTIGREW and KLINE, JJ.

FOIL, J.

Appellants are five interstate pipeline companies who paid their 2001 ad valorem taxes under protest, and filed timely protests of the assessed valuation with the Louisiana Tax Commission, alleging that the assessment of their property at 25 percent of its fair market value was unconstitutional. Specifically, they asserted that La. R.S. 47:1851K, which provides for the 25 percent assessment for pipeline companies engaged in interstate transportation of natural...

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