ANR PIPELINE COMPANY v. ANR PIPELINE COMPANY

No. 11-379.

73 So.3d 398 (2011)

In re Appeal of ANR PIPELINE CO., Mona Kelley, in her official capacity as Cameron Parish Tax Assessor v. ANR PIPELINE COMPANY, et al.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied September 14, 2011.


Attorney(s) appearing for the Case

Hilton S. Bell , Angela W. Adolph , Milling Benson Woodward, L.L.P., New Orleans, LA, for Defendants/Appellants, Southern Natural Gas Company, Tennessee Gas Pipeline Company, ANR Pipeline Company.

Brian A. Eddington , Attorney at Law, Baton Rouge, LA, for Plaintiff/Appellee, Mona Kelley, Assessor for Cameron Parish.

Robert Dean Hoffman, Jr. , Attorney at Law, Covington, LA, for Defendant/Appellee, Louisiana Tax Commission.

Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, and JIMMIE C. PETERS, and SHANNON J. GREMILLION, Judges.


GREMILLION, Judge.

A group of interstate pipeline companies, ANR Pipeline Company, Tennessee Gas Pipeline Company, and Southern Natural Gas Company (the companies), appeal the decision of the district court that reversed the ruling of the Louisiana Tax Commission. This is but one of similar ad valorem tax disputes that have spread across the State like the pipelines these companies own. Specifically, Mona Kelley, Cameron Parish Tax Assessor, sought judicial review...

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