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RIVERWALK MARKETPLACE v. LOUISIANA TAX

No. 2017-CA-0968.

243 So.3d 1070 (2018)

NEW ORLEANS RIVERWALK MARKETPLACE, LLC v. The LOUISIANA TAX COMMISSION and Errol G. Williams, in his Capacity as Assessor for the Parish of Orleans Norman S. Foster, as Ex-Officio Tax Collector for the City of New Orleans and the City of New Orleans.

Court of Appeal of Louisiana, Fourth Circuit.

April 30, 2018.

Attorney(s) appearing for the Case

Scott J. Sonnier , ATTORNEY AT LAW, 650 Poydras Street, Suite 1400, New Orleans, LA 70130, COUNSEL FOR PLAINTIFF/APPELLEE.

John J. Weiler , Christian N. Weiler , Reese F. Williamson , WEILER & REES, LLC, 909 Poydras Street, Suite 1250, New Orleans, LA 70112, COUNSEL FOR DEFENDANT/APPELLANT.

(Court composed of Chief Judge James F. McKay, III, Judge Daniel L. Dysart, Judge Dennis R. Bagneris, Pro Tempore).

This is an appeal by Erroll G. Williams, the Assessor for the Parish of Orleans ("Assessor") of a district court judgment reversing a ruling of the Louisiana Tax Commission ("Tax Commission") which found that plaintiff-appellee, the New Orleans Riverwalk Marketplace, LLC ("Riverwalk...

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