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JOHNSON v. LOUISIANA TAX COM'N

No. 2002-CA-0930.

828 So.2d 1150 (2002)

Patricia A. JOHNSON, Assessor, First Municipal District, Parish of Orleans, in her official capacity only and not individually v. LOUISIANA TAX COMMISSION and Panacon, a Louisiana Partnership.

Court of Appeal of Louisiana, Fourth Circuit.

September 25, 2002.

Attorney(s) appearing for the Case

Rockne L. Moseley, Moseley & Associates PLC, New Orleans, LA, for Plaintiff/Appellee.

William C. Gambel, Milling Benson Woodward L.L.P., New Orleans, LA, for Defendant/Appellant.

(Court composed of Chief Judge WILLIAM H. BYRNES III, Judge TERRI F. LOVE, and Judge MAX N. TOBIAS, JR.).

Chief Judge WILLIAM H. BYRNES III.

Defendant-appellant, Panacon, a Louisiana partnership, appeals the judgment of the Civil District Court for the Parish of Orleans in favor of the plaintiff, Patricia Johnson in her capacity of Assessor for the First Municipal District of Orleans Parish. We reverse.

This case arose out of an assessment by the plaintiff on the building and improvements known as the "Hotel Intercontinental," in the amount of $35,854,600 for...

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