REGENCY INTRASTATE GAS v. LA. TAX COM'N

Number 2021 CA 0271 2021 CA 0272, 2021 CA 0273.

329 So.3d 838 (2021)

REGENCY INTRASTATE GAS, LLC, v. LOUISIANA TAX COMMISSION and Scott Meredith, Assessor of Caldwell Parish Regency Intrastate Gas, LLC v. Louisiana Tax Commission and Roy Elrod, Assessor of Franklin Parish Regency Intrastate Gas, LLC v. Louisiana Tax Commission and Glen Kirkland, Assessor of Jackson Parish.

Court of Appeal of Louisiana, First Circuit.

Decision Rendered: September 27, 2021.


Attorney(s) appearing for the Case

Angela W. Adolph , Baton Rouge, Louisiana, Attorney for Plaintiff/Appellant, Regency Intrastate Gas, LLC.

Brian A. Eddington , Baton Rouge, Louisiana, Attorney for Defendant/Appellees, Scott Meredith, Caldwell Parish, Assessor; Rod Elrod, Franklin Parish, Assessor; and Glen Kirkland, Jackson, Parish, Assessor.

Robert D. Hoffman, Jr. , Drew Hoffman , Baton Rouge, Louisiana, Attorneys for Louisiana Tax Commission.

BEFORE: McDONALD, THERIOT, AND HESTER, JJ.


In these consolidated cases, a taxpayer challenges the Louisiana Tax Commission's denial of the taxpayer's request for a reduction in the fair market value of the taxpayer's pipeline property for tax year 2018 based on economic obsolescence. The taxpayer appeals two district court judgments, which affirmed three Louisiana Tax Commission...

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