ODOM v. SOUTHERN NATURAL GAS CO.

Nos. 46,598-CA, 46,599-CA, 46,600-CA.

72 So.3d 437 (2011)

Geneva F. ODOM, in her official capacity as assessor for East Carroll Parish, Plaintiff-Appellee v. SOUTHERN NATURAL GAS CO. and Tennessee Gas Pipeline Company, Defendants-Appellants. DeAnna K. Smith, in her capacity as assessor for West Carroll Parish, Plaintiff-Appellee v. ANR Pipeline Company, Southern Natural Gas Company & Louisiana Tax Commission, Defendants-Appellants. Eddie Gatlin, in his official capacity as assessor for Jackson Parish, Plaintiff-Appellee v. Southern Natural Gas Company and Tennessee Gas Pipeline Company, Defendants-Appellants.

Court of Appeal of Louisiana, Second Circuit.

August 17, 2011.


Attorney(s) appearing for the Case

Hilton S. Bell , New Orleans, LA, Angela W. Adolph , Heather L. Landry , Baton Rouge, LA, for Appellants, Southern Natural Gas Company, Tennessee Gas Pipeline Company and ANR Pipeline Company.

Brian A. Eddington , Baton Rouge, LA, for Appellees, Geneva F. Odom, DeAnna K. Smith and Eddie Gatlin.

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

Before BROWN, WILLIAMS and CARAWAY, JJ.


WILLIAMS, J.

In these consolidated cases, the defendants, Southern Natural Gas Company, Tennessee Gas Pipeline Company, and ANR Pipeline Company, appeal separate judgments in favor of the Assessors in East Carroll Parish, West Carroll Parish and Jackson Parish. The district courts reversed and vacated a ruling of the Louisiana Tax Commission. For the following reasons, we affirm.

FACTS

ANR Pipeline Company, Southern Natural Gas Company and Tennessee...

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