WILLIAMS v. BELLE OF ORLEANS, L.L.C.

No. 2003-CA-1203.

890 So.2d 670 (2004)

Erroll G. WILLIAMS, In His Capacities as Assessor for The Third Municipal District for The Parish of Orleans and as The Bona Fide Representative of The Board of Assessors for The Parish of Orleans, An Affected Tax Recipient Body v. BELLE OF ORLEANS, L.L.C. d/b/a Bally's Casino.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied January 14, 2005.


Attorney(s) appearing for the Case

Warren A. Goldstein, Warren A. Goldstein, APLC, New Orleans, LA, for Plaintiff/Appellant, Erroll G. Williams.

Jack K. Whitehead, Jr., Deborah L. Crain, Whitehead Law Firm, Baton Rouge, LA, for Louisiana Tax Commission.

Anne Buxton Sobol, Richard B. Sobol, and Lolis Edward Elie, Elie, Jones & Associates, New Orleans, and Stephen P. Schott, Jason R. Anders, Edmond C. Haase' III, Montgomery, Barnett, Brown, Read, Hammond & Mintz, L.L.P. New Orleans, LA, for Belle of Orleans, L.L.C.

Joyce G. Joseph, Deputy City Attorney, Evelyn Pugh, Chief Deputy City Attorney, Sherry Landry, City Attorney, New Orleans, LA, for Amicus Curiae (City of New Orleans).

Patrick B. McIntire, Oats & Hudson, Lafayette, LA, for Amicus Curiae (Conrad Comeaux, Lafayette Parish Assessor).

(Court composed of Judge MICHAEL E. KIRBY, Judge TERRI F. LOVE, Judge LEON A. CANNIZZARO JR.).


TERRI F. LOVE, Judge.

Plaintiff, Assessor Erroll G. Williams, appeals the trial court's judgment granting defendant's, Belle of Orleans, L.L.C., peremptory exception of no right of action. Assessor Erroll G. Williams filed a petition in the district court seeking review of the Louisiana Tax Commission's decision to reduce the 2002 tax year valuation of the riverboat gambling casino vessel, Bally's Casino owned and operated...

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