ANR PIPELINE CO. v. LOUISIANA TAX COM'N

Nos. 2008 CA 1148, 2008 CA 1149, 2008 CA 1150, 2008 CA 1151, 2008 CA 1152, 2008 CA 1153, 2008 CA 1154, 2008 CA 1155, 2008 CA 1156, 2008 CA 1157, 2008 CA 1158, 2008 CA 1159, 2008 CA 1160, 2008 CA 1161, 2008 CA 1162.

997 So.2d 92 (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 Russel R. Gaspard, Member of the Louisiana Tax Commission. 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Tennessee Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Southern Natural Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Tennessee Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Southern Natural Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Southern Natural Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Tennessee Gas 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 Russel R. Gaspard, Member of the Louisiana Tax Commission. Tennessee Gas Pipeline Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission. ANR Pipeline Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission. Southern Natural Gas Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission. ANR Pipeline Company v. Louisiana Tax Commission, Jerry J. Larpenter, Terrebonne Parish Tax Collector, and Gene P. Bonvillain, Terrebonne Parish Assessor. ANR Pipeline Company v. Louisiana Tax Commission, Richard Fewell, Ouachita Parish Tax Collector, and Rich Bailey, Ouachita Parish Assessor.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 3, 2008.


Attorney(s) appearing for the Case

Hilton S. Bell, Heather Landry, James K. Irvin, Angela W. Adolph, New Orleans, LA, for Plaintiffs-2nd Appellants, ANR Pipeline Company, Tennessee Gas Pipeline Company and Southern Natural Gas Company.

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

Brian A. Eddington, Baton Rouge, LA, for Defendants-1st Appellants, Gene P. Bonvillian, Assessor of Terrebonne Parish, and Rich Bailey, Assessor of Ouachita Parish.

Before PETTIGREW, McDONALD, and HUGHES, JJ.


PETTIGREW, J.

In these consolidated cases, the plaintiffs filed a motion with the trial court seeking to enforce the judgment previously rendered by this court in ANR Pipeline Co. v. Louisiana Tax Com'n, 2005-1142 (La.App. 1 Cir. 9/7/05), 923 So.2d 81, writ denied, 2005-2372 (La.3/17/06), 925 So.2d 547, cert. denied, 549 U.S. 822, 127 S.Ct. 157, 166 L.Ed.2d 38 (2006) (...

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