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MARTIN v. ANR PIPELINE CO.

Nos. 2011-C-2079, 2011-C-2193, 2011-C-2252, 2011-C-2266, 2011-CC-2716.

93 So.3d 575 (2012)

Michael H. MARTIN, in his capacity as Assessor for Lafourche Parish v. ANR PIPELINE CO., et al. Gene Bonvillain, Assessor of Terrebonne Parish v. Tennessee Gas Pipeline Company, et al. In re Appeal of ANR Pipeline Co., Mona Kelley, in her official capacity as Cameron Parish Tax Assessor v. ANR Pipeline Company, et al. Geneva F. Odom, in her official capacity as Assessor for East Carroll Parish v. Southern Natural Gas Co. and Tennessee Gas Pipeline Company. Deanna K. Smith, in her capacity as Assessor for West Carroll Parish v. ANR Pipeline Company, Southern Natural Gas Company & Louisiana Tax Commission. Eddie Gatlin, in his Official Capacity as Assessor for Jackson Parish v. Southern Natural Gas Company and Tennessee Gas Pipeline Company. Kathryn Broussard, in her official capacity as Assessor for Vermilion Parish v. Southern Natural Gas Company.

Supreme Court of Louisiana.

May 8, 2012.

Attorney(s) appearing for the Case

Brian Andrew Eddington , Baton Rouge, LA, for Applicant (No. 2011-C-2079).

Milling Benson Woodward, LLP, Hilton Sutton Bell , New Orleans, LA, for Respondent (No. 2011-C-2079).

Brian Andrew Eddington , Baton Rouge, LA, for Applicant (No. 2011-C-2193).

Milling Benson Woodward, LLP, Hilton Sutton Bell , New Orleans, LA, Robert Dean Hoffman, Jr. , for Respondent (No. 2011-C-2193).

Milling Benson Woodward, LLP, Hilton Sutton Bell , New Orleans, LA, for Applicant (Nos. 2011-C-2252, 2011-C-2266).

Brian Andrew Eddington , Baton Rouge, LA, Robert Dean Hoffman, Jr. , for Respondent (Nos. 2011-C-2252, 2011-C-2266).

Milling Benson Woodward, LLP, Hilton Sutton Bell , New Orleans, LA, Heather L. Landry , Baton Rouge, LA, James Kee Irvin , New Orleans, LA, for Applicant (No. 2011-C-2716).

Brian Andrew Eddington , Baton Rouge, LA, Robert Dean Hoffman, Jr. , for Respondent (No. 2011-C-2716).

PER CURIAM.

After remand of this matter by the court in ANR Pipeline Co. v. Louisiana Tax Com'n, 05-1142 (La.App. 1 Cir. 9/7/05), 923 So.2d 81, 92 (ANR VI), this court, in ANR Pipeline Co. v. Louisiana Tax Com'n, 11-2078 (La.5/8/12), ___ So.3d ___ (ANR IX), held that the Louisiana Tax Commission (LTC) remained charged with the constitutional and statutory duty...

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