JONES v. SOUTHERN NATURAL GAS CO.

Nos. 46,347-CA, 46,348-CA, 46,351-CA.

63 So.3d 1080 (2011)

Pam JONES, in her Capacity as Assessor for Lincoln Parish, Plaintiff-Appellee v. SOUTHERN NATURAL GAS CO., Defendant-Appellant. Rich Bailey, in his Capacity as Assessor for Ouachita Parish, Plaintiff-Appellee v. ANR Pipeline, Southern Natural Gas Co. and Tennessee Gas Pipeline Co., Defendants-Appellants Mary T. "Terry" Baker, in her Capacity as Assessor for Union Parish, Plaintiff-Appellee v. Tennessee Gas Pipeline Co., Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied May 12, 2011.


Attorney(s) appearing for the Case

Hilton S. Bell , New Orleans, LA, Angela W. Adolph , Baton Rouge, LA, Milling Benson Woodward LLP, for Appellant.

Brian A. Eddington , Baton Rouge, LA, for Appellee.

Robert Dean Hoffman, Jr. , for La. Tax Commission.

Before CARAWAY, MOORE and LOLLEY, JJ.


MOORE, J.

ANR Pipeline Co., Tennessee Gas Pipeline Co. and Southern Natural Gas Co. (collectively referred to as "the taxpayers") appeal three judgments that reversed and vacated a ruling of the Louisiana Tax Commission ("the LTC") and reinstated the tax assessments fixed by the assessors of Ouachita, Union and Lincoln Parishes on the taxpayers' property in those parishes. For the reasons expressed, we affirm.

Factual Background

The taxpayers...

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