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FOR IMMEDIATE NEWS RELEASE NEWS RELEASE #041 FROM: CLERK OF SUPREME COURT OF LOUISIANA

The Opinions handed down on the 26th day of June, 2009, are as follows:

BY KNOLL, J.: 2009-C -0007 C/W 2009-C -0008 CLYDE A. "ROCK" GISCLAIR, ASSESSOR FOR ST. CHARLES PARISH v. LOUISIANA TAX COMMISSION, ELIZABETH GUGLIELMO, CHAIRMAN OF THE LOUISIANA TAX COMMISSION, ENTERGY LOUISIANA, INC., ENTERGY LOUISIANA LLC & ENTERGY LOUISIANA PROPERTIES (Parish of E. Baton Rouge) Retired Judge Philip C. Ciaccio, assigned as Justice ad hoc, sitting for Associate Justice Chet D. Traylor, now retired. For the foregoing reasons, we reverse the judgment of the court of appeal, and we reinstate the judgment of the district court, dismissing plaintiff's claims against defendants with prejudice on the declinatory exceptions of lack of subject matter jurisdiction. REVERSED AND REINSTATED.

06/26/09 SUPREME COURT OF LOUISIANA NO. 09-C-0007 consolidated with NO. 09-C-0008 CLYDE A. "ROCK" GISCLAIR, ASSESSOR FOR ST. CHARLES PARISH VERSUS LOUISIANA TAX COMMISSION, ELIZABETH GUGLIELMO, CHAIRMAN OF THE LOUISIANA TAX COMMISSION, ENTERGY LOUISIANA, INC., ENTERGY LOUISIANA LLC & ENTERGY LOUISIANA PROPERTIES ON WRITS OF CERTIORARI TO THE COURT OF APPEAL, FIRST CIRCUIT, PARISH OF EAST BATON ROUGE

KNOLL, Justice* This tax case presents the question of whether our district courts have original subject matter jurisdiction over a tax recipient's challenge to the Louisiana Tax Commission's ("LTC") assessment of public service property. The tax recipient plaintiff, Clyde A. "Rock" Gisclair, as tax assessor for the parish of St. Charles, filed a petition seeking review of the LTC's 2007 tax assessment and valuation contained therein of public service properties belonging to Entergy Louisiana, Inc., Entergy Louisiana, LLC, and Entergy Louisiana Properties, LLC ("Entergy"). In response, defendants, Entergy and the LTC, filed declinatory exceptions of lack of subject matter jurisdiction.1 The district court granted the exceptions, which ruling the court

Retired Judge Philip C. Ciaccio, assigned as Justice ad hoc, sitting for Associate Justice Chet D. Traylor, now retired.
*

Defendants also filed peremptory exceptions of no right of action. Although the district court granted defendants' exceptions of no right of action, the district court correctly noted in its reasons that "[i]f I do the no subject matter jurisdiction, I can't get to the no right of action, but in any event so that you

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