BLUE CUBE v. ASSUMPTION PARISH BD.

No. 2020 CA 0157.

315 So.3d 887 (2020)

BLUE CUBE OPERATIONS, LLC, v. ASSUMPTION PARISH BOARD OF REVIEW; Wayne P. Blanchard, in His Capacity as Assessor for Assumption Parish; and The Louisiana Tax Commission.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 28, 2020.


Attorney(s) appearing for the Case

Phyllis D. Sims , Erich P. Rapp , Baton Rouge, Louisiana, Counsel for Plaintiff/Appellant, Blue Cube Operations, LLC.

Brian A. Eddington , Baton Rouge, Louisiana, Counsel for Defendant/Appellee, Wayne P. Blanchard, Assessor for Assumption Parish.

BEFORE: GUIDRY, McCLENDON, AND LANIER, JJ.


Blue Cube Operations LLC ("Blue Cube") appeals the October 17, 2019 judgment of the district court judgment affirming the decision of the Louisiana Tax Commission ("the Commission"). In a decision rendered in December 2018, the Commission affirmed the ruling of the Assumption Parish Board of Review ("the Board"), which had upheld the...

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