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ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 2007 CA 2282.

997 So.2d 105 (2008)

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.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 3, 2008.

Attorney(s) appearing for the Case

Hilton S. Bell, James K. Irvin, Angela W. Adolph, Heather L. Landry, New Orleans, LA, James A. Porter, Houston, TX, for Plaintiffs-Appellees ANR Pipeline Company, Tennessee Gas Pipeline Company, Southern Natural Gas Company.

Robert D. Hoffman, Jr., Covington, LA, for Defendant-Appellee Louisiana Tax Commission.

Brian A. Eddington, Baton Rouge, LA, for Defendants-Appellants Gene P. Bonvillian, Assessor of Terrebonne Parish, Rich Bailey, Assessor of Ouachita Parish.

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

PETTIGREW, J.

In the instant appeal, Gene P. Bonvillian, Assessor of Terrebonne Parish, and Rich Bailey, Assessor of Ouachita Parish, ("the assessors") challenge the trial court's August 9, 2007 judgment granting a preliminary injunction in favor of plaintiffs, ANR Pipeline Company, Tennessee Gas Pipeline Company, and Southern Natural Gas Company ("plaintiffs"), and enjoining the Louisiana Tax Commission (the "Commission") from holding revaluation hearings on plaintiffs...

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