Cited by

Opinions in Louisiana that cite Triangle Marine, Inc. v. Savoie, 681 So. 2d 937.

14 citing documents.

Northwestern Louisiana Cancer Center, Llc, Et Al. v. Louisiana Tax Commission, Et Al. La. 2025
Northwestern Louisiana Cancer Center, LLC v. Louisiana Tax Commission La. Ct. App. 3d Cir. 2025
D90 Energy, LLC v. Jefferson Davis Parish Board of Review La. Ct. App. 3d Cir. 2019
New Orleans Riverwalk Marketplace, LLC v. La. Tax Comm'n 243 So. 3d 1070 La. Ct. App. 4th Cir. 2018
Explained Pbgs, LLC v. Rhyn L. Duplechain, Asses. st.landry Par. La. Ct. App. 3d Cir. 2013
10/15/96), this “two-track procedure” provides for both challenges to the “correctness” of a tax assessment and for challenges to the “legality” of the tax levied.
Southern Yacht Club v. Zeno 112 So. 3d 942 La. Ct. App. 4th Cir. 2013
Triangle Marine, Inc. v. Savoie, 95-2873, p. 6 (La.10/15/96), .
Bass Partnership v. Gravolet 105 So. 3d 224 La. Ct. App. 1st Cir. 2012
See Triangle Marine, Inc. v. Savoie, 95-2873 (La.10/15/96), .
Gisclair v. Louisiana Tax Commission 16 So. 3d 1132 La. 2009
Triangle Marine, Inc. v. Savoie, 95-2873, p. 3 (La.10/15/96), .
ANR Pipeline Co. v. Louisiana Tax Com'n 923 So. 2d 81 La. Ct. App. 1st Cir. 2005
Accordingly, in addition to the rule established by Triangle Marine [, Inc. v. Savoie, 95-2873 (La.10/15/96), ] allowing non-public service property taxpayers to file protests based on legality challenges directly in district court, we now hold that all taxpayers, including public service property taxpayers, may file protests based on constitutional challenges directly in district court.
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 Com'n 851 So. 2d 1145 La. 2003
In Triangle Marine, Inc. v. Savoie, 95-2873 (La.10/15/96), , we noted that challenges to property tax assessments are *1149 categorized either as challenges to the "correctness of assessments" or challenges to the "legality of assessments."
Panacon v. Kahn 818 So. 2d 1064 La. Ct. App. 1st Cir. 2002
Triangle Marine, Inc. v. Savoie, 95-2873, pp. 8-4 (La.10/15/96), .
ANR Pipeline Co. v. Louisiana Tax Com'n 815 So. 2d 178 La. Ct. App. 1st Cir. 2002
In ANR I, we noted in dicta that ANR's challenge was one of correctness, citing the language of Triangle Marine, Inc. v. Savoie, 95-2873, p. 5 (La.10/15/96), , that "correctness" encompasses "the uniformity and equality of taxation required by law."
ANR Pipeline Co. v. Louisiana Tax Com'n 774 So. 2d 1261 La. Ct. App. 1st Cir. 2000
The trial court cited Triangle Marine, Inc. v. Savoie, 95-2873 (La.10/15/96), , and Louisiana Revised Statute 47:2110 in finding that ANR's challenge to the taxes for 1994 through 1998 was untimely.