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Laws-info.com » Cases » Louisiana » Louisiana Supreme Court » 2010 » 2009-CA-1988 TRANSCONTINENTAL GAS PIPELINE CORPORATION, ET AL. v. LOUISIANA TAX COMMISSION, FRANK GRANGER, III, IN HIS OFFICIAL CAPACITY AS THE ASSESSOR OF EAST BATON ROUGE PARISH;
2009-CA-1988 TRANSCONTINENTAL GAS PIPELINE CORPORATION, ET AL. v. LOUISIANA TAX COMMISSION, FRANK GRANGER, III, IN HIS OFFICIAL CAPACITY AS THE ASSESSOR OF EAST BATON ROUGE PARISH;
State: Louisiana
Court: Supreme Court
Docket No: 2009-CA-1988
Case Date: 01/01/2010
Preview:FOR IMMEDIATE NEWS RELEASE NEWS RELEASE #020 FROM: CLERK OF SUPREME COURT OF LOUISIANA

The Opinions handed down on the 16th day of March, 2010, are as follows:

BY KIMBALL, C.J.:

2009-CA-1988

C/W

TRANSCONTINENTAL GAS PIPELINE CORPORATION, ET AL. v. LOUISIANA TAX COMMISSION, FRANK GRANGER, III, IN HIS OFFICIAL CAPACITY AS THE ASSESSOR OF EAST BATON ROUGE PARISH; (Parish of E. Baton Rouge)

2009-CA-1989 C/W 2009-CA-1990 C/W

FLORIDA GAS TRANSMISSION COMPANY v. LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES (Parish of E. Baton Rouge)

CENTERPOINT ENERGY TRANSMISSION COMPANY F/K/A RELIANT ENERGY GAS TRANSMISSION v. LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES (Parish of E. Baton Rouge)

2009-CA-1991

C/W

CENTERPOINT ENERGY MISSISSIPPI RIVER TRANSMISSION CORPORATION F/K/A MISSISSIPPI RIVER TRANSMISSION CORPORATION v. LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES (Parish of E. Baton Rouge)

009-CA-1992

FLORIDA GAS TRANSMISSION COMPANY v. LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES (Parish of E. Baton Rouge) For the reasons set forth above, the court of appeal's decision affirming the district court's grant of partial summary judgment finding the Louisiana ad valorem tax scheme's assessment rates violate the Commerce Clause and granting the plaintiffs a remedy is hereby reversed. We also reverse the court of appeal's decision declaring La. R.S. 47:1851(K) and the inclusion of "pipeline company" in La. R.S. 47:1851(M) unconstitutional. This case is remanded to the trial court for further proceedings not inconsistent with this opinion. REVERSED AND REMANDED. JOHNSON, J., dissents and assigns reasons.

3/16/2010

SUPREME COURT OF LOUISIANA
NO. 2009-CA-1988 TRANSCONTINENTAL GAS PIPELINE CORPORATION, ET AL. VERSUS LOUISIANA TAX COMMISSION, FRANK GRANGER, III, IN HIS OFFICIAL CAPACITY AS THE ASSESSOR OF EAST BATON ROUGE PARISH CONSOLIDATED WITH NO. 2009-CA-1989 FLORIDA GAS TRANSMISSION COMPANY VERSUS LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES CONSOLIDATED WITH NO. 2009-CA-1990 CENTERPOINT ENERGY TRANSMISSION COMPANY F/K/A RELIANT ENERGY GAS TRANSMISSION VERSUS LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES CONSOLIDATED WITH NO. 2009-CA-1991 CENTERPOINT ENERGY MISSISSIPPI RIVER TRANSMISSION CORPORATION F/K/A MISSISSIPPI RIVER

TRANSMISSION CORPORATION VERSUS LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES CONSOLIDATED WITH NO. 2009-CA-1992 FLORIDA GAS TRANSMISSION COMPANY VERSUS LOUISIANA TAX COMMISSION, ET AL. AND ALL OTHER CONSOLIDATED CASES

ON APPEAL FROM THE 19 TH JUDICIAL DISTRICT COURT, FOR THE PARISH OF EAST BATON ROUGE, HONORABLE KAY BATES, JUDGE
KIMBALL, Chief Justice This is an appeal from a declaration of unconstitutionality by the Louisiana First Circuit Court of Appeal. This court has jurisdiction over this appeal pursuant to La. Const. art. V,
Download 2009-CA-1988 TRANSCONTINENTAL GAS PIPELINE CORPORATION, ET AL. v. LOUISIANA TAX

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