52,948-CA Precedential Affirmed on Rehearing Processed

Bobby W. Edmiston, in his Official Capacity as Bossier Parish Assessor v. Louisiana Riverboat Gaming Partnership d/b/a Diamond Jacks Casino & Resort and the Louisiana Tax Commission

Louisiana Court of Appeal, Second Circuit · Filed February 19, 2020

Also decided on this docket: La. Ct. App. 2d Cir., March 11, 2020; La. Ct. App. 2d Cir., September 9, 2019

Authorities cited

Identified automatically; this list may not be exhaustive.

278 So. 3d 1113 not in our corpus

Opinion text

Judgment rendered February 19, 2020.

No. 52,948-CA

ON REHEARING

COURT OF APPEAL
SECOND CIRCUIT
STATE OF LOUISIANA

*****

BOBBY W. EDMISTON, IN HIS Plaintiff-Appellant
OFFICIAL CAPACITY AS
BOSSIER PARISH ASSESSOR

versus

LOUISIANA RIVERBOAT Defendants-Appellees
GAMING PARTNERSHIP D/B/A
DIAMOND JACKS CASINO &
RESORT AND THE LOUISIANA
TAX COMMISSION

*****

On Rehearing
Originally Appealed from the
Twenty-Sixth Judicial District Court for the
Parish of Bossier, Louisiana
Trial Court No. 155,448

Honorable Edward Charles Jacobs, Judge

*****

WIENER, WEISS & MADISON Counsel for Appellant,
By: Reid A. Jones Bobby W. Edmiston in
-and- his official capacity as
BRIAN A. EDDINGTON Bossier Parish Assessor

KEAN MILLER LLP Counsel for Appellees,
By: Scott L. Zimmer Louisiana Riverboat
Gaming Partnership d/b/a
Diamond Jacks Casino &
Resort

p. 2

FAIRCLOTH MELTON SOBEL Counsel for Appellee,
& BASH, LLC Louisiana Tax
By: Franklin “Drew” Hoffman Commission
-and-
ROBERT D. HOFFMAN, JR., APLC

*****

Before WILLIAMS, MOORE, PITMAN, STONE, and STEPHENS, JJ.

MOORE, J., dissents and will assign written reasons.

p. 3

STEPHENS, J.

We granted a rehearing in order to reconsider our earlier opinion in

this matter.

In that earlier opinion, the judgment of the district court was reversed

in part, affirmed in part, and vacated in part. Edmiston v. Louisiana

Riverboat Gaming P'ship, 52,948 (La. App. 2 Cir. 9/9/19), 278 So. 3d 1113,

1123. As the judgment pertained to the valuation approach used by the

Louisiana Tax Commission (“LTC”), we affirmed the district court. As the

judgment pertained to the obsolescence factor used by the LTC, we reversed

the district court. Finally, as to the remaining dispositions of the judgment,

it was vacated. We remanded the matter to the LTC, with instructions on

how to proceed. Id.

On rehearing, we affirm our earlier opinion.

AFFIRMED ON REHEARING.

p. 4