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TRANSCONTINENTAL PIPELINE v. LA. TAX COM'N

Nos. 2009-CA-1988, 2009-CA-1989, 2009-CA-1990, 2009-CA-1991, 2009-CA-1992.

32 So.3d 199 (2010)

TRANSCONTINENTAL GAS PIPELINE CORPORATION, et al. v. LOUISIANA TAX COMMISSION, Frank Granger, III, in His Official Capacity as the Assessor of East Baton Rouge Parish. Florida Gas Transmission Company v. Louisiana Tax Commission, et al. and all other Consolidated Cases. Centerpoint Energy Transmission Company f/k/a Reliant Energy Gas Transmission v. Louisiana Tax Commission, et al. and all Other Consolidated Cases. Centerpoint Energy Mississippi River Transmission Corporation f/k/a Mississippi River Transmission Corporation v. Louisiana Tax Commission, et al. and all other Consolidated Cases. Florida Gas Transmission Company v. Louisiana Tax Commission, et al. and all Other Consolidated Cases.

Supreme Court of Louisiana.

March 16, 2010.

Attorney(s) appearing for the Case

Brian Andrew Eddington, Baton Rouge, for Appellant & Cross-Appellee.

James D. Caldwell, Attorney General, Michael James Vallan, Assistant Attorney General, Robert Dean Hoffman, Jr., for Appellee.

Kean, Miller, Hawthorne, D'Armond, McCowan & Jarman, Christopher J. Dicharry, Linda Sarradet Akchin, Phelps Dunbar, Harry Alston Johnson, III, Baton Rouge, for Appellee & Cross-Appellant.

KIMBALL, Chief Justice.

This is an appeal from a declaration of unconstitutionality by the Louisiana First Circuit Court of Appeal. This court has jurisdiction over this appeal pursuant to La. Const. art. V, § 5(D). The plaintiffs include a number of interstate natural gas pipeline companies ("interstate companies"), and the defendants are the Louisiana Tax Commission ("LTC") and various local sheriffs and assessors throughout the State. At issue is whether the...

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