BUNGE NORTH AMERICA, INC. v. BOARD OF COMMERCE & INDUSTRY AND DEPT. OF ECONOMIC DEV.

Nos. 2007 CA 1746, 2007 CA 1747, 2007 CW 1705.

991 So.2d 511 (2008)

BUNGE NORTH AMERICA, INC. v. The BOARD OF COMMERCE & INDUSTRY AND LOUISIANA DEPARTMENT OF ECONOMIC DEVELOPMENT. Clyde A. "Rock" Gisclair, Assessor for St. Charles Parish, and Clyde A. "Rock" Gisclair, Individually v. The Board of Commerce and Industry, Louisiana Department of Economic Development, Louisiana Tax Commission, and Bunge North America, Inc. and Bunge North America, Inc. v. The Board of Commerce & Industry and Louisiana Department of Economic Development. Clyde A. "Rock" Gisclair, Assessor for St. Charles Parish, and Clyde A. "Rock" Gisclair, Individually v. The Board of Commerce and Industry, Louisiana Department of Economic Development, Louisiana Tax Commission, and Bunge North America, Inc.

Court of Appeal of Louisiana, First Circuit.

May 2, 2008.


Attorney(s) appearing for the Case

Robert L. Rieger, Jr., Richard B. Easterling, Stacey L. Greaud, William D. Shea, David K. McCrory, Baton Rouge, LA, for Appellant, Bunge North America, Inc.

William W. Edelman, Metairie, LA, and Victor E. Bradley, Jr., Norco, LA, for Appellee, Clyde A. "Rock" Gisclair, St. Charles Parish Assessor.

Daryl K. Manning, Baton Rouge, LA, for Appellee, La. Board of Commerce and Industry and La. Department of Economic Development.

Kenneth F. Sills, Baton Rouge, LA, and Robert L. Raymond, Destrehan, LA, for Appellee, Intervenor, St. Charles Parish School Board.

Robert D. Hoffman, Jr., Mandeville, LA, and Don Anthony Almerico, St. Rose, LA, for Appellee, La. Tax Commission.

Before CARTER, C.J., PETTIGREW and WELCH, JJ.


WELCH, J.

This case involves a dispute over an industrial ad valorem tax exemption granted to Bunge North America, Inc. ("Bunge") by the State of Louisiana ("State") through the Department of Economic Development ("Department"), Board of Commerce and Industry ("Board"). Clyde A. "Rock" Gisclair ("Gisclair"), individually and as the duly elected Assessor for the Parish of St. Charles, appeals a summary judgment granted...

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