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BAILEY v. ENERVEST OPERATING CO., LLC

No. 45,553-CA.

43 So.3d 1046 (2010)

Rich BAILEY, In His Capacity As Assessor for Ouachita Parish, Plaintiff-Appellee v. ENERVEST OPERATING COMPANY, LLC, et al., Defendants-Appellants.

Court of Appeal of Louisiana, Second Circuit.

June 30, 2010.

Attorney(s) appearing for the Case

Milling Benson Woodward , by Hilton S. Bell, Angela W. Adolph, Baton Rouge, for Defendants-Appellants, EnerVest Operating Co., EnerVest Production Partners and EnerVest Production Primos Acquisition.

Brian A. Eddington , Baton Rouge, for Plaintiff-Appellee, Rich Bailey.

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

Before BROWN, STEWART and GASKINS, JJ.

STEWART, J.

EnerVest Operating Company LLC, EnerVest Production Partners Ltd., and EnerVest Prod. Primos Acquisition (referred to hereafter collectively as "EnerVest"), the defendants herein, appeal a judgment in favor of Rich Bailey, Assessor for Ouachita Parish ("Assessor Bailey"). The trial court reversed a ruling by the Louisiana Tax Commission ("LTC") and reinstated Assessor Bailey's original determinations of the fair market value of gas pipelines owned by EnerVest...

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