ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 2011 CA 0425.

76 So.3d 521 (2011)

ANR PIPELINE COMPANY, Tennessee Gas Pipeline Company and Southern Natural Gas Company v. LOUISIANA TAX COMMISSION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 1, 2011.


Attorney(s) appearing for the Case

Heather L. Landry , Hilton S. Bell , Angela W. Adolph , New Orleans, LA, for Plaintiffs-Appellees ANR Pipeline Company, Tennessee Gas Pipeline Company, and Southern Natural Gas Company.

Robert D. Hoffman, Jr. , Covington, LA, for Defendant Louisiana Tax Commission.

Brian A. Eddington , Baton Rouge, LA, for Appellant Assessors Russell Benoit (Acadia), et al.

Before KUHN, PETTIGREW, and HIGGINBOTHAM, JJ.


PETTIGREW, J.

In this case, several parish assessors seek review of a November 29, 2010 judgment from the 19th Judicial District Court that granted plaintiffs' no right of action exception, dismissing the assessors' cross-claims and reconventional demands. For the reasons set forth below, we affirm in part, reverse in part, and remand for further proceedings.

FACTS AND PROCEDURAL HISTORY

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