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PINE PRAIRIE ENERGY CENTER, LLC v. SOILEAU

Nos. 14-5.

141 So.3d 367 (2014)

PINE PRAIRIE ENERGY CENTER, LLC and Plains Marketing, LP v. Eddie SOILEAU, Sheriff and Ex Officio Tax Collector, Parish of Evangeline, State of Louisiana and Dirk Deville, Assessor, Evangeline Parish, State of Louisiana.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied July 23, 2014.

Attorney(s) appearing for the Case

Brian A. Eddington , Baton Rouge, LA, for Defendants-Appellants Eddie Soileau, Sheriff and Ex Officio Tax Collector for Evangeline Parish and Dirk Deville, Assessor for Evangeline Parish.

Jesse R. Adams, III , Andre B. Burvant , New Orleans, LA, for Plaintiffs-Appellees Pine Prairie Energy Center, LLC, and Plains Marketing, LP and the Industrial Development Board No. 1 of the Parish of Evangeline, State of Louisiana, Inc.

Anthony L. Walker , Ville Platte, LA, for Plaintiff-Appellee Industrial Development Board No. 1 of the Parish of Evangeline, State of Louisiana, Inc.

Court composed of SYLVIA R. COOKS, J. DAVID PAINTER, and PHYLLIS M. KEATY, Judges.

PAINTER, Judge.

Defendants, Eddie Soileau, Sheriff for Evangeline Parish (the Sheriff), and Dirk Deville, Assessor for Evangeline Parish(the Assessor), appeal the trial court's grant of summary judgments filed by the Plaintiffs, Pine Prairie Energy Center, L.L.C. (PPEC) and Plains Marketing, L.P., the parent company of PPEC. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

PPEC operates an underground natural gas storage facility...

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