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JOHNSON v. SARATOGA BLDG., L.L.C.

No. 2002-CA-0780.

837 So.2d 94 (2002)

Patricia A. JOHNSON, Assessor, First Municipal District, Parish of Orleans, in her Official Capacity only and not Individually v. SARATOGA BUILDING, L.L.C., A Louisiana Limited Liability Company, and Louisiana Tax Commission.

Court of Appeal of Louisiana, Fourth Circuit.

December 30, 2002.

Attorney(s) appearing for the Case

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

Nicholas J. Lorusso, The Lorusso Law Firm, New Orleans, LA, for Defendant/Appellant.

(Court composed of Judge JOAN BERNARD ARMSTRONG, Judge STEVEN R. PLOTKIN, Judge JAMES F. McKAY III, Judge MAX N. TOBIAS JR., Judge DAVID S. GORBATY).

STEVEN R. PLOTKIN, Judge.

This is an appeal in a property tax assessment case. Saratoga Building, LLC, defendant-appellant, appeals the trial court's decision upholding the Assessor's determination of the value of the commercial office building located at 212 Loyola Avenue in New Orleans, Louisiana. For the reasons below, we reverse the holding of the trial court and reinstate the decision of the Louisiana Tax Commission ("LTC") determining the value of appellant...

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