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WILLIS KNIGHTON MEDICAL CENTER v. EDMISTON

Nos. 43,106-CA, 43,107-CA, 43,108-CA.

979 So.2d 656 (2008)

WILLIS KNIGHTON MEDICAL CENTER, Plaintiff-Appellee v. Bobby W. EDMISTON, Assessor, Bossier Parish, Louisiana, et al., Defendants-Appellants.

Court of Appeal of Louisiana, Second Circuit.

March 19, 2008.

Attorney(s) appearing for the Case

Liskow & Lewis, by Michael D. Rubenstein, Robert S. Angelico, New Orleans, for Plaintiff-Appellee.

Patrick R. Jackson, for Defendant-Appellant, Bobby W. Edmiston, Assessor, Bossier Parish.

James D. Hall, Bossier City, for Defendant-Appellant, City of Bossier City.

Southerland & Simmons, by James D. Southerland, Benton, for Defendant-Appellant, Larry C. Deen, Sheriff and Ex-Officio Tax Collector.

Before GASKINS, CARAWAY and MOORE, JJ.

GASKINS, J.

In these three consolidated cases involving a freestanding medical office building owned by a nonprofit hospital corporation, the taxing authorities appeal a summary judgment granted in favor of the nonprofit hospital corporation. The judgment ordered that the portion of the medical office building leased to doctors in private practice be removed from the taxable rolls of Bossier Parish and that the nonprofit hospital corporation be refunded taxes it paid...

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