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D90 ENERGY v. JEFFERSON DAVIS PARISH

19-243 19-244 19-245.

289 So.3d 615 (2019)

D90 ENERGY, LLC, v. JEFFERSON DAVIS PARISH BOARD OF REVIEW.

Court of Appeal of Louisiana, Third Circuit.

December 30, 2019.

Attorney(s) appearing for the Case

Brian A. Eddington , 3060 Valley Creek Drive, Suite A, Baton Rouge, LA 70808, (225) 924-4066, Attorney for Appellant, Donald Kratzer, Jefferson Davis Parish Assessor.

Phyllis D. Sims , Linda S. Akehin , Angela Adolph , Kean Miller LLP, 400 Convention Street, Suite 700, Baton Rouge, LA 70802, (225) 387-0999, Attorneys for Appellee, D90 Energy, LLC.

Terrence D. McCay , Kean Miller LLP, One Lakeshore Drive, Suite 1150, Lake Charles, LA 70629, (337) 430-0350, Kyle P. Polozola , Kean Miller LLP, 2020 W. Pinhook Road, Suite 303, Lafayette, LA 70508, (337) 235-2232, Attorney for Appellee, D90 Energy, LLC.

Court composed of Sylvia R. Cooks, Billy H. Ezell, and John E. Conery, Judges.

FACTS AND PROCEDURAL HISTORY

D90 Energy, LLC (D90) acquired three oil wells and one saltwater disposal well in Jefferson Davis Parish in October 2012. D90's tax representative, Cochran & Company (Cochran), submitted a letter to Jefferson Davis Tax Assessor, Donald Kratzer (Kratzer...

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