ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 2011-C-2078.

94 So.3d 734 (2012)

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

Supreme Court of Louisiana.

Rehearing Denied June 29, 2012.


Attorney(s) appearing for the Case

Brian Andrew Eddington , Baton Rouge, LA, for Applicant.

Milling Benson Woodward, LLP, Hilton Sutton Bell , New Orleans, LA, for Respondent.


WEIMER, Justice.

This matter has a complicated and convoluted procedural history, which has ultimately resulted in a "cobweb of litigation," as appropriately recognized by the appellate court. Currently before this court are the issues of whether the reassessment of public service properties issued on remand of this matter in accordance with a court order constituted a local assessment by the local assessors or a central assessment by the Louisiana Tax Commission...

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