ANR Pipeline Co v. Louisiana Tax Comm’n

"This matter has a complicated and convoluted procedural history, which has ultimately resulted in a 'cobweb of litigation.'" This case has its genesis in 1994 when ANR Pipeline Company (ANR) first challenged the ad valorem taxes assessed against its public service pipelines by filing a protest with the Louisiana Tax Commission (LTC). Thereafter, through 2003, ANR filed annual protests with the LTC. Tennessee Gas Pipeline Company (TGP) and Southern Natural Gas Company (SNG) also filed protests with the LTC regarding the ad valorem taxes assessed against their public service pipelines from 2000 to 2003.The issues before the Supreme Court concerned whether the reassessment of public service properties issued on remand of this matter in accordance with a court order constituted a local assessment by the local assessors or a central assessment by the Louisiana Tax Commission (LTC) and whether, in this taxpayers’ action, the assessors have a right to challenge a decision of the LTC relative to those reassessment valuations. Upon review, the Supreme Court concluded that the reassessments were central assessments governed by the provisions of La. Const. art. VII, sec. 18 and La. R.S. 47:1851, et seq. Furthermore, the Court found that once joined by the taxpayers as defendants in the taxpayers’ Section 1856 action for judicial review, the assessors are entitled to challenge the LTC’s final determination of the reassessment valuations. Accordingly, the Court found the lower courts erred in sustaining the taxpayers’ exceptions of no right of action and dismissing the assessors’ cross-appeals. View "ANR Pipeline Co v. Louisiana Tax Comm'n" on Justia Law