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LOUISIANA CHEMICAL v. DEPT. OF REVENUE

2016 CA 0501.

217 So.3d 455 (2017)

LOUISIANA CHEMICAL ASSOCIATION v. STATE of Louisiana, THROUGH the LOUISIANA DEPARTMENT OF REVENUE; Hon. Tim Barfield, in his official capacity as Secretary of the Louisiana Department of Revenue; the Louisiana Legislature, through Hon. John A. Alario, President of the Louisiana Senate and Hon. Charles E. "Chuck" Kleckley, Speaker of the Louisiana House of Representatives; the Louisiana Tourism Promotion District, through the Chairman of its Board of Directors, Hon. Harrison Smith; and Hon. Bobby Jindal, in his official capacity as Governor of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: April 7, 2017.

Attorney(s) appearing for the Case

Linda S. Akchin , Christopher J. Dicharry , Baton Rouge, Louisiana, Attorneys for Plaintiffs/Appellants, Louisiana Chemical Association, Alma Plantation, L.L.C., Louisiana Pigment Company, L.P., Phillips 66 Company, Phillips 66 Pipeline, L.L.C., and Phillips 66 Partners Holdings, L.L.C.

Henry T. Graham, Jr. , Robert D. Schromm , Baton Rouge, Louisiana, Attorneys for Plaintiff/Appellant, Louisiana Chemical Association.

Alfred W. Speer , Glenn A. Koepp , Jerry J. Guillot , Baton Rouge, Louisiana, Attorneys for Defendant/Appellee, Louisiana Legislature.

Patricia H. Wilton , Baton Rouge, Louisiana, Attorney for Defendant/Appellee, State of Louisiana.

Antonio Charles Ferachi , Baton Rouge, Louisiana, Attorney for Defendant/Appellee, Louisiana Department of Revenue.

BEFORE: PETTIGREW, McDONALD, AND CALLOWAY, JJ.

This is an appeal from a summary judgment dismissing the plaintiffs' claims with prejudice. After a de novo review, we affirm.

FACTS AND PROCEDURAL HISTORY

The Louisiana Chemical Association, Alma Plantation, L.L.C., Louisiana Pigment Company, L.P., Phillips 66 Company, Phillips 66 Pipeline, L.L.C., and Phillips 66...

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