EOP NEW ORLEANS v. LOUISIANA TAX COM'N

No. 2001 CA 2968.

831 So.2d 1033 (2002)

EOP NEW ORLEANS, L.L.C. v. LOUISIANA TAX COMMISSION and Patricia A. Johnson, Assessor for the First Municipal District of Orleans Parish, Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Denied November 27, 2002.


Attorney(s) appearing for the Case

James M. Garner, Darnell Bludworth, New Orleans, for Appellee, EOP New Orleans, L.L.C.

Rockne L. Moseley, New Orleans, for Appellant, Darren Mire, Assessor for the First Municipal District of Orleans Parish, Louisiana.

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

Before: CARTER, C.J., PARRO and CLAIBORNE, JJ.


CARTER, C.J.

The Assessor for the First Municipal District of Orleans Parish (Assessor)2 appeals the judgment of the district court concerning the fair market value and assessment of certain property owned by EOP New Orleans, L.L.C. (EOP). For the reasons that follow, we affirm the judgment of the district court, which reversed the decision of the Louisiana Tax Commission (LTC).

FACTS AND PROCEDURAL HISTORY

EOP is the...

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