KNOLL, Justice.
This tax case presents the question of whether our district courts have original subject matter jurisdiction over a tax recipient's challenge to the Louisiana Tax Commission's ("LTC") assessment of public service property. The tax recipient plaintiff, Clyde A. "Rock" Gisclair, as tax assessor for the parish of St. Charles, filed a petition seeking review of the LTC's 2007 tax assessment and valuation contained therein...
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