PBGS, L.L.C. v. DUPLECHAIN

No. 13-278.

130 So.3d 45 (2013)

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

Court of Appeal of Louisiana, Third Circuit.

December 18, 2013.


Attorney(s) appearing for the Case

Lawrence P. Simon, Jr. , Liskow & Lewis, APLC, Lafayette, LA, for Plaintiffs/Appellants, PBGS, L.L.C., Port Barre Investments, L.L.C., c/o Spectra Energy Corporation.

Cheryl M. Kornick , James C. Exnicios , Elisabeth Lorio Baer , Liskow & Lewis, APLC, New Orleans, LA, for Plaintiffs/Appellants, PBGS, L.L.C., Port Barre Investments, L.L.C., c/o Spectra Energy Corporation.

Brian A. Eddington , Baton Rouge, LA, for Defendant/Appellee, Rhyn L. Duplechain, Assessor for St. Landry Parish.

Court composed of Sylvia R. Cooks, Marc T. Amy, Billy Howard Ezell, J. David Painter, and Phyllis M. Keaty, Judges.


AMY, Judge.

The plaintiffs filed the instant suit questioning St. Landry Parish's assessment of two salt caverns as "other property" rather than "land." The defendant tax assessor filed a motion for partial summary judgment on the issue of the classification. At the hearing, the trial court rejected the plaintiffs' contention that it lacked subject matter jurisdiction and further determined that the defendant appropriately classified the salt caverns as "other property...

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