ST. MARTINVILLE v. LOUISIANA TAX COM'N

No. 2005 CA 0457.

917 So.2d 38 (2005)

ST. MARTINVILLE, L.L.C. v. LOUISIANA TAX COMMISSION; Lawrence Patin, in His Capacity as the Assessor for the Parish of St. Martin; & Charles A. Fusilier in His Capacity as the Sheriff & Ex-Officio Tax Collector for the Parish of St. Martin

Court of Appeal of Louisiana, First Circuit.

June 10, 2005.


Attorney(s) appearing for the Case

Christopher J. Dicharry, Linda Sarradet Akchin, Phyllis D. Sims, Baton Rouge, Counsel for Plaintiff/Appellant St. Martinville, L.L.C.

Jack K. Whitehead, Jr., Baton Rouge, Chester R. Cedars, Asst. District Attorney, Hon. Lawrence L. Patin, Assessor for Parish of St. Martin, St. Martinville, Counsel for Defendant/Appellee Louisiana Tax Commission.

Before: WHIPPLE, DOWNING and HUGHES, JJ.


DOWNING, J.

St. Martinville, L.L.C., (St. Martinville) appeals a district court's judgment entered pursuant to judicial review that upheld a ruling of the Louisiana Tax Commission (LTC) setting the fair market valuation of certain property for ad valorem taxation purposes. Concluding that the trial court manifestly erred only in its determination of the square footage of the construction on the property at issue, we affirm in part and remand in part with instruction...

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