MARTIN v. ANR PIPELINE CO.

No. 2011 CA 0751.

76 So.3d 534 (2011)

Michael H. MARTIN, in his capacity as Assessor for Lafourche Parish v. ANR PIPELINE CO., et al.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 1, 2011.


Attorney(s) appearing for the Case

Brian A. Eddington , Baton Rouge, LA, for Plaintiff-Appellee Michael H. Martin in his capacity as Assessor for Lafourche Parish.

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

Before PETTIGREW, McDONALD, and WELCH, JJ.


PETTIGREW, J.

In the instant appeal, taxpayers challenge a ruling of the 17th Judicial District Court for the Parish of Lafourche that reversed and vacated a decision of the Louisiana Tax Commission (the "Commission") and reinstated assessment values as determined by the Assessor for Lafourche Parish ("Lafourche Assessor"). Because we find this appeal does not arise from a stand alone administrative proceeding, we vacate the trial court's January 4, 2011 judgment...

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