GULF COAST HOUSING v. BUREAU OF TREASURY

No. 2013-CA-0556.

129 So.3d 817 (2013)

GULF COAST HOUSING PARTNERSHIP, INC., GCHP-Jericho, L.L.C., GCHP-MLK, L.L.C. and GCHP-Esplanade, L.L.C. v. BUREAU OF the TREASURY OF the CITY OF NEW ORLEANS, et al.

Court of Appeal of Louisiana, Fourth Circuit.

November 27, 2013.


Attorney(s) appearing for the Case

Stephen H. Kupperman , David A. Becker , Barrasso Usdin Kupperman Freeman & Sarver, L.L.C., New Orleans, LA, for Plaintiff/Appellee.

Gregory David Guth , Law Office of Gregory D. Guth, New Orleans, LA, for Defendant/Appellant.

(Court composed of Chief Judge JAMES F. McKAY, III, Judge DENNIS R. BAGNERIS, SR., Judge MAX N. TOBIAS, JR.).


MAX N. TOBIAS, JR., Judge.

The issue before us is whether an immovable property owning Louisiana limited liability company that is a wholly-owned affiliate of a Delaware nonprofit corporation qualified to do and doing business in Louisiana and income tax-exempt under 26 U.S.C.A. § 501, 26 U.S.C.A. § 501, is exempt from paying ad valorem taxes on that immovable property. The matter comes before this court on a devolutive appeal of the defendant/appellee,...

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