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DUPLECHAIN v. PBGS, L.L.C.

No. 13-83.

114 So.3d 698 (2013)

Rhyn L. DUPLECHAIN, Assessor for St. Landry Parish v. PBGS, L.L.C., et al.

Court of Appeal of Louisiana, Third Circuit.

June 5, 2013.

Attorney(s) appearing for the Case

Brian A. Eddington , Attorney at Law, Baton Rouge, LA, for Plaintiff/Appellant Rhyn L. Duplechain, Assessor.

Cheryl M. Kornick , James C. Exnicios , Elisabeth L. Baer , Liskow & Lewis, APLC, New Orleans, LA, Lawrence P. Simon, Jr. , Liskow & Lewis, APLC, Lafayette, LA, for Defendants/Appellees PBGS, L.L.C. and Port Barre Investments, LLC, c/o Spectra Energy Corp.

Robert Dean Hoffman, Jr. , Attorney at Law, Covington, LA, for Defendant/Appellee, Louisiana Tax Commission.

Court composed of ULYSSES GENE THIBODEAUX, Chief Judge, ELIZABETH A. PICKETT, and JOHN E. CONERY, Judges.

PICKETT, Judge.

Tax assessor appeals the trial court's grant of a taxpayer's exception of lack of subject matter jurisdiction. For the following reasons, we affirm.

FACTS

PBGS, L.L.C. c/o Spectra (PBGS)1 is the owner of an underground natural gas storage facility situated in St. Landry Parish. For the 2011 tax year, St. Landry Parish Tax Assessor Rhyn L. Duplechain (the Assessor) classified the storage facility as "other...

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