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ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 2002-C-1479.

851 So.2d 1145 (2003)

ANR PIPELINE 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 Russell R. Gaspard, Member of the Louisiana Tax Commission.

Supreme Court of Louisiana.

Rehearing Denied September 5, 2003.

Attorney(s) appearing for the Case

Brian A. Eddington, Baton Rouge, Counsel for Applicant.

Angela M. Adolph, Baton Rouge, Hilton S. Bell, Lawrence E. Garrett, Milling Benson & Woodward, New Orleans, Counsel for Respondent.

CALOGERO, Chief Justice.*

We granted certiorari to consider whether original jurisdiction over constitutional challenges to certain Louisiana tax provisions relative to assessments of public service property for taxation purposes lies with the Louisiana Tax Commission ("LTC") or with Louisiana district courts. Finding that the court of appeal correctly held that Louisiana district courts have original jurisdiction over constitutional questions...

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