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WILLIAMS v. LOUISIANA TAX COM'N

NO. 2023-CA-0079.

378 So.3d 137 (2023)

Erroll G. WILLIAMS, Assessor of Orleans Parish v. LOUISIANA TAX COMMISSION and Val C. Cupit.

Court of Appeal of Louisiana, Fourth Circuit.

November 28, 2023.

Attorney(s) appearing for the Case

Suzanne Haik Terrell , Mitchell Hasenkampf , HANGARTNER RYDBERG & TERRELL, LLC, 701 Poydras Street, Suite 310, New Orleans, LA 70139, COUNSEL FOR PLAINTIFF/APPELLANT.

Franklin "Drew" Hoffmann , Jordan S. Varnado , FAIRCLOTH MELTON SOBEK & BASH, LLC, 9026 Jefferson Highway, Suite 200, Baton Rouge, LA 70809, COUNSEL FOR DEFENDANT/APPELLEE, The Louisiana Tax Commission.

Charles Emile Bruneau, Jr. , ATTORNEY AT LAW, 6979 Argonne Blvd., New Orleans, LA 70124-4026, COUNSEL FOR DEFENDANT/APPELLEE, Val C. Cupit.

(Court composed of Judge Daniel L. Dysart, Judge Paula A. Brown, Judge Karen K. Herman).

This appeal involves a dispute regarding an assessment of property by the Orleans Parish Assessor, Erroll Williams. The subject property is a vacant lot located in the Lakeview neighborhood of New Orleans on General Diaz Street. The taxpayer who owns the lot, Val C. Cupit, also owns and lives in the house on the property...

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