Cited by

Opinions in Louisiana that cite ANR Pipeline Co. v. Louisiana Tax Com'n, 851 So. 2d 1145.

31 citing documents.

Phillip Allen Wilson v. Liz Murrill, in her capacity as The Attorney General of The State of Louisiana,et … La. Ct. App. 1st Cir. 2026
Northwestern Louisiana Cancer Center, LLC v. Louisiana Tax Commission La. Ct. App. 3d Cir. 2025
Kirk Usey v. Belinda Hazel, Assessor for Plaquemines Parish La. Ct. App. 4th Cir. 2021
7/2/03), -51; Triangle Marine, 95–2873, at p. 4, 681 So.2d at 939).
Conrad Comeaux, In His Official Capacity As Assessor La. 2021
Larkin Development North, L.L.C. v. City of Shreveport consolidated with Larkin Development at Railsback, L.L.C. v. City of … La. Ct. App. 2d Cir. 2020
D90 Energy, LLC v. Jefferson Davis Parish Board of Review La. Ct. App. 3d Cir. 2019
Franklin v. City of Alexandria 272 So. 3d 120 La. Ct. App. 1st Cir. 2019
7/2/03), , 1150 (quoting Midboe v. Comm'n on Ethics for Pub.
Armstead Franklin v. City of Alexandria La. Ct. App. 3d Cir. 2019
7/2/03), (quoting Midboe v. Comm’n on Ethics for Pub.
New Orleans Riverwalk Marketplace, LLC v. La. Tax Comm'n 243 So. 3d 1070 La. Ct. App. 4th Cir. 2018
Errol G. Williams, Assessor, Parish of Orleans v. Opportunity Homes Limited Partnership and Louisiana Tax Commission 240 So. 3d 161 La. 2018
7/2/03), (“[C]orrectness challenges are subject to review under La.
City of Baton Rouge v. Douglas 218 So. 3d 158 La. Ct. App. 1st Cir. 2017
7/2/03), ; Authement v. Larpenter, 97-1985 (La.App.
Pbgs, LLC v. Rhyn L. Duplechain, Asses. st.landry Par. La. Ct. App. 3d Cir. 2013
7/2/03), the supreme court explained that the Louisiana Tax Commission, an administrative agency, lacks the subject matter jurisdiction over constitutional questions.
Haygood v. Dies 114 So. 3d 1206 La. Ct. App. 4th Cir. 2013
See ANR Pipeline Co. v. Louisiana Tax Comm’n, 2002-1479 (La.7/2/03), .
Southern Yacht Club v. Zeno 112 So. 3d 942 La. Ct. App. 4th Cir. 2013
(citing ANR Pipeline Co. v. Louisiana Tax Comm’n, 02-1479, p. 5 (La.7/2/03), -49 .)
Citizens Savings Bank v. G & C Development, L.L.C. 113 So. 3d 1085 La. Ct. App. 1st Cir. 2013
1 Cir. 8/20/02), , affirmed and remanded, 02-1479 (La.7/2/03), .
Bass Partnership v. Gravolet 105 So. 3d 224 La. Ct. App. 1st Cir. 2012
Accordingly, under our jurisprudence, challenges to ad valorem property tax assessments are categorized as either challenges to the “correctness of assessments” or challenges to the “legality of assessments.” ANR Pipeline Co. v. Louisiana Tax Comm’n, 02-1479, p. 5 (La.7/2/03), -1149 .
Code v. Department of Public Safety & Corrections 103 So. 3d 1118 La. Ct. App. 1st Cir. 2012
1 Cir. 3/20/02), , affirmed and remanded, 2002-1479 (La.7/2/03), .
ANR Pipeline Co. v. Louisiana Tax Commission 94 So. 3d 734 La. 2012
See Gisclair I, 09-0007 at 6, 16 So.3d at 1136 , citing ANR Pipeline Co. v. Louisiana Tax Com’n, 02-1479 (La.7/2/03), , 1146 n. 3 (ANR IV).
Seal v. FLORIDA GAS TRANSMISSION COMPANY 17 So. 3d 517 La. Ct. App. 1st Cir. 2009
Gisclair v. Louisiana Tax Commission 16 So. 3d 1132 La. 2009
Accordingly, under our jurisprudence, challenges to ad valorem property tax assessments are categorized either as challenges to the “correctness of assessments” or challenges to the “legality of assessments.” ANR Pipeline Co. v. Louisiana Tax Com’n, 02-1479, p. 5 (La.7/2/03), -49 .
Reinhardt v. Barger 15 So. 3d 122 La. Ct. App. 1st Cir. 2009
1st Cir.3/20/02), -84 , affirmed and remanded, 02-1479 (La.7/2/03), .
PIAZZA'S SEAFOOD WORLD, LLC v. Odom 6 So. 3d 820 La. Ct. App. 1st Cir. 2008
Tax Com’n, 02-1479 (La.7/2/03), .
Southern Silica v. Liga 966 So. 2d 45 La. Ct. App. 1st Cir. 2007
1st Cir.3/20/02), , affirmed and remanded, XXXX-XXXX (La.7/02/03), .
In Re Succession of Faget 984 So. 2d 7 La. Ct. App. 1st Cir. 2007
1 Cir. 3/20/02), , affirmed and remanded, 02-1479 (La.7/02/03), .
Wooley v. AMCARE HEALTH PLANS OF LOUISIANA 944 So. 2d 668 La. Ct. App. 1st Cir. 2006
1 Cir. 3/20/02), , affirmed and remanded, XXXX-XXXX (La.7/2/03), .
Chauvin v. Wellcheck, Inc. 938 So. 2d 114 La. Ct. App. 1st Cir. 2006
1st Cir.3/20/02), , affirmed and remanded, 02-1479 (La.7/2/03), .
Wooley v. State Farm Fire and Cas. Ins. Co. 928 So. 2d 618 La. Ct. App. 1st Cir. 2006
1st Cir.3/20/02), , affirmed and remanded, 02-1479 (La.7/2/03), .
ANR Pipeline Co. v. Louisiana Tax Com'n 923 So. 2d 81 La. Ct. App. 1st Cir. 2005
Tax Comm'n, XXXX-XXXX (La.7/2/03), , ("ANR IV"), the Louisiana Supreme Court granted certiorari, following this court's reversal of a judgment sustaining the Commission's exception raising the *89 objection of prematurity, to consider whether original jurisdiction over plaintiffs' constitutional challenges lies with the Commission or with Louisiana dis
Med Data Service Bureau v. Bank of La. 898 So. 2d 482 La. Ct. App. 1st Cir. 2004
1st Cir.3/20/02), , affirmed and remanded, XXXX-XXXX (La.7/2/03), .
Clark v. State 873 So. 2d 32 La. Ct. App. 1st Cir. 2004
See, e.g., ANR Pipeline Company v. Louisiana Tax Commission, 02-1479, pp. 5-6 (La.7/2/03), ; Triangle Marine, Inc. v. Savoie, 95-2873 (La.10/15/96), , involving the analogous situation of challenges to property tax assessments.
ANR Pipeline Co. v. Louisiana Tax Commission 854 So. 2d 343 La. 2003
See ANR Pipeline Company v. Louisiana Tax Commission, 02-1479 (La.7/2/03), .