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JOHNSON v. PAN AMERICAN LIFE INS. CO., INC.

No. 2002 CA 0348.

822 So.2d 168 (2002)

Patricia A. JOHNSON, Assessor of the First Municipal District of the Parish of Orleans v. PAN AMERICAN LIFE INSURANCE COMPANY, INC., and the Louisiana Tax Commission

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied July 30, 2002.

Attorney(s) appearing for the Case

Rockne L. Mosely, New Orleans, Counsel for Plaintiff—Appellee Assessor of the First Municipal District of the Parish of Orleans.

William C. Gambel, New Orleans, Counsel for Defendant—Appellant Pan American Life Insurance Company, Inc.

Vyrona M. Wiltz, Baton Rouge, Counsel for Defendant—Appellant Louisiana Tax Commission.

Before: FITZSIMMONS, DOWNING, and LANIER, JJ.

FITZSIMMONS, J.

Pan American Life Insurance Company, Inc. (Pan American), the owner of property located within the First Municipal District of Orleans Parish, appeals from a decision of the 19th Judicial District Court. We reverse the district court judgment and reinstate the decision of the Louisiana Tax Commission (Tax Commission) for the reasons hereinafter established.

Patricia Johnson2, the Assessor for the First Municipal...

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