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INTERNATIONAL RIVERCENTER v. ROBINSON

No. 2022-CA-0428.

355 So.3d 1125 (2022)

INTERNATIONAL RIVERCENTER LESSEE, L.L.C. v. Kimberly L. ROBINSON, in her Capacity as Secretary of the Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, Fourth Circuit.

December 28, 2022.

Attorney(s) appearing for the Case

Jesse R. Adams, III , Camanda J. Fergus , JONES WALKER LLP, 201 St. Charles Avenue, Suite 5100, New Orleans, LA 70170-5100, COUNSEL FOR PLAINTIFF/APPELLANT, International Rivercenter Lessee, LLC.

Aaron Long , Antonio C. Ferachi , Christopher Brault , LOUISIANA DEPARTMENT OF REVENUE, P.O. Box 4064 617 N. Third Street (70802), Baton Rouge, Louisiana 70821-4064, COUNSEL FOR DEFENDANT/APPELLEE, Louisiana Department of Revenue.

(Court composed of Judge Edwin A. Lombard, Judge Daniel L. Dysart, Judge Dale N. Atkins)

This is a tax assessment dispute. Appellant, International Rivercenter Lessee, LLC ("International Rivercenter"), seeks review of the January 13, 2022 judgment of the Louisiana Board of Tax Appeals ("Board"), which sustained the Exceptions of Peremption and Lack of Subject Matter Jurisdiction filed by Appellee, the Louisiana...

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