Axiall, LLC v. Assumption Parish Board of Review ( 2019 )


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  •                               STATE OF LOUISIANA
    COURT OF APPEAL
    FIRST CIRCUIT
    1
    2018 CA 0542
    CONSOLIDATED WITH
    2018 CA 0543
    AXIALL, LLC
    VERSUS
    ASSUMPTION PARISH BOARD OF REVIEW
    DEC 3 0 2019
    Judgment Rendered:
    On Review from the 23rd Judicial District Court
    In and for the Parish of Assumption
    State of Louisiana
    No. 35890 consolidated with No. 36115
    The Honorable Thomas J. Kliebert, Jr., Judge Presiding
    Jesse R. Adams, III                    Attorneys for Appellant
    Andre B. Burvant                       Axiall, LLC
    New Orleans, Louisiana
    Brian A. Eddington                     Attorney for Appellee
    Baton Rouge, Louisiana                 Wayne Blanchard, Assessor
    for Assumption Parish
    BEFORE:     GUIDRY.. MCDONALD, McCLENDON, HOLDRIDGE, and
    LANIER, 33.
    ovk' \ "              a P" O'
    tAi12-
    McCLENDON, I
    Axiall, LLC appeals a district court judgment that reversed the decisions of the
    Louisiana    Tax    Commission ( the       Commission)      and    reinstated    the   ruling   of   the
    Assumption Parish Board of Review ( the Board), which ruling upheld the correctness of
    an ad valorem tax assessment by Assumption Parish Assessor, Wayne " Cat" Blanchard
    the Assessor).      For the reasons that follow, we reverse the district court's judgment
    and reinstate the decisions of the Louisiana Tax Commission.
    FACTS AND PROCEDURAL HISTORY
    This appeal arises from petitions for judicial review to the 23rd Judicial District
    Court filed by the Assessor, contesting various decisions rendered by the Commission
    for tax years 2014, 2015, and 2016 ( the tax years) regarding property owned by Axiall,
    LLC ( Axiall). 1 The assessments of six brine wells and caverns owned by Axiall for the
    tax years are at issue.           Pursuant to the procedures established by the Louisiana
    Administrative Procedures Act, Axiall first petitioned the Board for correction of the
    Assessor's valuation of the six brine wells and caverns at issue. The Board upheld each
    assessment.     Axiall thereafter sought relief from the Commission.
    The Commission heard the appeals for tax years 2014 and 2015 on August 9,
    2016; the appeal for tax year 2016 was heard by the Commission on February 1, 2017.
    In each appeal and for each tax year, the Commission reversed the Board, as more fully
    later explained.     For purposes of judicial review, the appeals were consolidated and the
    23rd Judicial District Court held a hearing on November 16, 2017.                  The district court
    took the matter under advisement and, on December 19, 2017, signed a judgment that
    reversed and vacated the Commission' s decisions and affirmed the correctness of the
    assessments for the tax years by reinstating the ruling of the Board.
    Axiall owns six solution brine wells in Assumption Parish.              The six brine wells
    bear serial numbers 142314, 142315, 142316, 158778, 973089, and 973515, and are
    otherwise identified as wells # 1, #     2, # 3, # 4, # 5, and # 6, respectively.       Each well has
    1 At issue are Commission Docket numbers 14- 22007- 003, 14- 22007- 004, 15- 22007- 001, 15- 22007- 002,
    16- 22007- 002, and 16- 22007- 003.
    2
    an associated cavern;      thus, there are also six caverns.      Each cavern bears the same
    number as      its   associated     well.   The terms " well"   and '   cavern"   are    often   used
    interchangeably because the well and cavern are thought of as one; however, separate
    appraisals are performed for each of the components. Axiall owns the land upon which
    wells and caverns 1, 2, 3, 4, and 6 are located.        Another entity, Texas Brine Company,
    LLC, owns the land upon which well 5 and its associated cavern sit. Wells and caverns
    1, 2, 3, 4, and 6 are taxed under assessment number 3700004005, and well and cavern
    5 are taxed under assessment number 3700004013.
    The brine wells owned by Axiall are operated by a third -party, and the brine
    derived therefrom is transported via pipeline to Axiall' s plant in Plaquemine to make
    various    products.
    Axiall extracts brine from the wells by injecting water into the
    ground, and as the brine is extracted, a void or hole within the salt mass in the ground
    is created.   Thus, the caverns within the salt mass are created as a byproduct of the
    mining operations; the purpose of the mining is not to create the cavern. The wells at
    issue are not used in connection with oil and gas production purposes.
    No hydrocarbons or other products have been stored on a commercial basis in
    the caverns created as a result of Axiall' s brine mining operations, and Axiall has never
    had an intention of using any of the caverns for commercial storage.                    Further, the
    Department of Natural Resources has never permitted the caverns to be used for
    commercial     storage;   rather,    the Department of Natural Resources has exclusively
    permitted the brine mining wells and associated caverns for use in the mining of brine.
    In addition, if Axiall sought to store hydrocarbons in the caverns, it would be legally
    unable to do so because the cavern walls are too close to one another to meet the
    requirements per the Department of Natural Resources regulations for hydrocarbon
    storage.    Other than extracting salt, Axiall has used the cavern associated with well
    number 3 to dispose of mined minerals that are not useful in its manufacturing process
    including calcium carbonate and magnesium hydroxide.                Axiall described its use of
    cavern number 3 as simply returning the unused minerals to the ground. The Assessor
    3
    asserts cavern number 3 has value as a disposal cavern, so it has a commercial purpose
    and should be assessed as such.
    The Assessor retained a consulting firm,               Pritchard &     Abbott, Inc. ( P& A),      to
    estimate the fair market value of the brine wells and caverns for the tax years.                     P& A is
    a private appraisal consulting firm based in Texas that performs appraisals of complex
    properties, including minerals, industrial, utility, and personal property related to the oil
    and gas fields.       The work performed by P& A in Louisiana is two -fold.                     First, P& A
    consults with parish assessors directly on individual property appraisals on an as -
    needed basis. 2 Secondly, P& A works with the Louisiana Assessor' s Association and, in
    that capacity, participates in Rules and Regulation hearings before the Commission
    regarding potential changes to the Rules and Regulations. P& A participates in hearings
    related to numerous Chapters of the Commission' s Rules and Regulations,                          including
    Chapters 9 and 25, the Chapters at issue here.
    In performing individual assessments, P& A consultants follow the Commission' s
    Rules and Regulations.         In valuing the wells and caverns at issue, P& A utilized Chapter
    25 of the Commission' s Rules and Regulations to appraise and value the properties
    using a replacement cost new formula. Axiall maintains that wells and caverns should
    not be valued under Chapter 25, but rather, under Chapter 9.
    In the past, P& A has made recommendations to the Commission to alter the
    language in Chapter 9 to clarify that brine wells and caverns used in brine production
    are not to be valued in accordance with Chapter 9 and are rather to be valued in
    accordance with Chapter 25.            To effect this change, P& A recommended clarifying that
    the only injection wells to which Chapter 9 should apply were those applicable to oil and
    gas production or those oil and gas wells that have been converted from production
    wells to injector wells for salt water disposal purposes.                The recommended changes,
    z P& A consultants particularly help with the inspection process of properties and in assigning a value to
    properties to be placed on the tax roll.Under P& A' s contract with the Assessor, its duty is to appraise the
    property, provide an estimate of fair market value, and support these appraisals for the Assessor. This
    includes performing inspections and delivering actual appraisal reports.
    4
    which would have made Chapter 25 the Chapter under which to assess brine wells,
    were rejected by the Commission.
    For tax year 2014, Axiall initially filed with the Assessor a Personal Property Tax
    Report — Oil    and Gas Property ( Form LAT 12) and a Personal Property Tax Report —
    Pipelines ( Form LAT 14).        Form LAT 12 included a notation regarding the caverns,
    noting as follows: " A cavern is created by the mining of these brine wells. These
    caverns are a part of the well and not a separate taxable property. These caverns are
    not used for commercial purposes."        The Assessor responded to these forms with a
    letter notifying Axiall that the caverns are, under law,           considered "   commercial
    improvements" and are subject to ad valorem taxation.       The letter further notified Axiall
    that the caverns should be reported like other commercial improvements using Form
    LAT 5.     In response to the Assessor's letter, Axiall submitted the requested Form LAT 5
    with an attachment listing each well, noting that through the mining activities in
    connection with     each well,   caverns were created.   Axiall reserved its right to contest
    taxation of the caverns.
    Similarly, in the 2015 and 2016 tax years, Axiall submitted Form LAT 12 and
    noted the existence of the caverns but asserted the caverns could not be used for a
    commercial purpose per Department of Natural Resource regulations, so they should
    not be taxed as a separate commercial improvement.         Considering what had transpired
    in 2014, Axiall, under protest, also forwarded Form LAT 5 for the properties for tax
    years 2015 and 2016.
    For each tax year, the Assessor valued the wells and caverns based on Chapter
    25 of the Commission' s Rules and Regulations instead of Chapter 9, as requested by
    Axiall.    The Assessor also taxed the caverns separately from the wells as commercial
    improvements.       In 2014, the caverns were assigned a value, but in 2015 and 2016, all
    but one cavern ( cavern 3) were assigned a value of zero -dollars ($ 0) because the
    Assessor recognized the caverns were legally unusable.
    Relative to the review of the assessments, the Commission' s six decisions were
    substantially similar.   In pertinent part, in each decision, the Commission held that the
    5
    brine wells should be valued in accordance with the provisions set forth in Chapter 9 of
    the Commission' s Rules and Regulations, not Chapter 25 as advanced by the Assessor,
    and the caverns at issue could not be used for any commercial purpose and were not
    being used for any commercial purpose, so the caverns had no value. Accordingly, the
    Commission assessed the caverns as having a "$                  0"   fair market value.   In docket
    number 16- 22007- 002, the Commission' s decision varied slightly, as the Commission
    concluded that caverns 1,      2, 4, and 6 had no commercial value because they were
    legally unusable, and cavern 3 was not being used for a commercial purpose, so thus, it
    had no commercial value.       Similarly, in docket number 16- 22007- 003, the Commission
    decided that the cavern associated with brine well number 5 had no commercial value
    because it was legally unusable.
    The district court reversed and vacated each decision of the Commission, thereby
    reinstating the Board' s ruling and affirming the Assessor's valuations.                  From this
    judgment, Axiall appeals.      Axiall asserts the district court erred in not affording the
    proper level of deference to the Commission and in overturning its decisions.
    STANDARD OF REVIEW
    Louisiana Constitution Article VII §       18( E)    provides that "[ t] he correctness of
    assessments by the assessor shall be subject to review first by the parish governing
    authority, then by the Louisiana Tax Commission or its successor, and finally by the
    courts,    all in accordance with procedures established by law."                See also LSA- R. S.
    47: 1992, 47: 1989, and 47: 1998. Judicial review of the correctness of the assessment is
    authorized by LSA- R. S.    47: 1998A.    The extent of that review is governed by the
    Administrative Procedure Act, LSA- R. S. 49: 964F and G.              201 St. Charles Place, LLC
    v. Louisiana Tax Commission, 16- 0510 ( La. App. 1 Cir. 2/ 17/ 17) ( unpublished), 
    2017 WL 6587521
     * 3, writ denied, 17- 0500 ( La.          5/ 12/ 17), 
    221 So. 3d 75
    ; Panacon v. La.
    Tax Com' n, 97- 2093 ( La. App.      1 Cir. 1/ 8/ 99),        
    747 So. 2d 572
    , 573- 74.    Review is
    confined to the administrative record established before the Commission.                   LSA- R. S.
    49: 964F; Williams v.       Opportunity Homes Limited Partnership, 17- 0955 ( La.
    3/ 13/ 18), 240 So -3d 161, 166.
    L
    Pursuant to LSA- R. S.      49: 964G,   the district court may affirm or remand the
    decision of an agency, while the reversal or modification of that decision requires that
    additional conditions be met.       201 St. Charles Place, LLC, 
    2017 WL 658752
     at * 3.
    Louisiana     Revised Statutes 49: 9646 restricts reversal or modification of agency
    decisions to instances in which substantial rights of the appellant have been prejudiced
    because the administrative findings, inferences, conclusions, or decisions are:
    1) In violation of constitutional or statutory provisions;
    2) In excess of the statutory authority of the agency;
    3) Made upon unlawful procedure;
    4) Affected by other error of law;
    5) Arbitrary or capricious or characterized by abuse of discretion or
    clearly unwarranted exercise of discretion; or
    6) Not supported and sustainable by a preponderance of evidence as
    determined by the reviewing court. In the application of this rule, the
    court shall make its own determination and conclusions of fact by a
    preponderance of evidence based upon its own evaluation of the record
    reviewed in its entirety upon judicial review. In the application of the rule,
    where the agency has the opportunity to judge the credibility of witnesses
    by first- hand observation of demeanor on the witness stand and the
    reviewing court does not, due regard shall be given to the agency' s
    determination of credibility issues.
    When reviewing a final decision of an agency, the district court functions as an
    appellate    court.   201 St. Charles Place, LLC, 
    2017 WL 658752
     at * 3;            EOP New
    Orleans, L. L. C.     v.   Louisiana Tax Com' n, 01- 2966 ( La. App.     1 Cir. 8/ 14/ 02),   
    831 So. 2d 1005
    , 1008, writ denied, 02- 2395 ( La. 11/ 27/ 02), 
    831 So. 2d 286
    .       An aggrieved
    party may obtain review of any final judgment of the district court by appeal to the
    appropriate court of appeal.        See LSA- R. S. 49: 965.   On review of the district court's
    judgment,     no deference is owed by the court of appeal to factual findings or legal
    conclusions of the district court, just as no deference is owed by the Louisiana Supreme
    Court to factual findings or legal conclusions of a court of appeal.      EOP New Orleans,
    L. L. C., 831 So. 2d at 1008.     The reviewing court shall make its own determination and
    conclusions of fact by a preponderance of the evidence, based upon its own evaluation
    of the record reviewed in its entirety upon judicial review. Williams, 240 So. 3d at 166.
    Consequently, this court will conduct its own independent review of the record in
    accordance with the standards provided in LSA- R. S. 49: 964G. 3 See Fitzmorris v. New
    Covington Apartments, LP, 16- 1253 ( La. App. 1 Cir. 8/ 29/ 17) ( unpublished), 
    2017 WL 3725110
    , * 5,         writ denied,      17- 1736 ( La.     12/ 5/ 17),   
    231 So. 3d 630
    ;            EOP     New
    Orleans, L. L. C., 831 So -2d at 1008.
    DISCUSSION
    Article VII, § 18( A) of the Louisiana Constitution provides that "[ p] roperty subject
    to ad valorem taxation shall be listed on the assessment rolls at its assessed valuation,
    which ...   shall be a percentage of its fair market value. The percentage of fair market
    value shall be uniform throughout the state upon the same class of property."                                Article
    VII, § 18( D) of the Louisiana Constitution provides that the parish tax assessor enjoys
    the exclusive right to "'determine the fair market value of all property subject to taxation
    within his respective parish."         See also LSA- R. S. 47: 1957; Williams 240 So. 3d at 163-
    G'
    The fair market value shall be determined in accordance with criteria established
    by law, which must be uniformly applied throughout the state.                        LSA -Const. Art. VII, §
    18( D); LSA- R. S. 47: 2323A.        In furtherance of maintaining the uniformity required, LSA-
    R. S.   47: 2323A     provides      that "[   u] niform    guidelines,      procedures       and       rules   and
    regulations as are necessary to implement said criteria shall be adopted by the
    Louisiana Tax Commission only after public hearings held pursuant to the Administrative
    Procedure Act."        Further, each assessor is required by Section 23236 to " follow the
    uniform guidelines, procedures, and rules and regulations in determining the fair market
    value of all property subject to taxation within his respective parish or district."
    Although administrative construction or interpretation of rules is not binding on
    the courts, in construing an administrative rule or regulation, a court must necessarily
    look to the administrative construction or interpretation thereof, where the meaning of
    the words used is in doubt, or is ambiguous, because such construction provides the
    3 We find the recent case of TBM- WC Sabine, LLC v. Sabine Parish Board of Review, 17- 
    1189 La. App. 3
     Cir. 7/ 18/ 18), 
    250 So. 3d 1075
    , cited by the parties, to be factually distinguishable.
    best indication of the intent of the agency in promulgating a rule or regulation.               This is
    based on the recognition that the agency is typically in a superior position to determine
    what it intended when it issued a rule, how and when it intended the rule to apply, and
    the interpretation of the rule that makes the most sense given the agency's purposes in
    issuing the rule.       Women' s &       Children' s Hosp. v. State,            Dept of Health &
    Hosps., 08- 946 ( La. 1/ 21/ 09), 
    2 So. 3d 397
    , 402- 03.            Thus, a reviewing court should
    afford considerable weight to an administrative agency' s construction and interpretation
    of its rules and regulations adopted under a statutory scheme that the agency is
    entrusted to administer, and its construction and interpretation should control unless
    they are found to be arbitrary, capricious, or contrary to its rules and regulations.
    Forbes v. Cockerham, 08- 0762 ( La. 1/ 21/ 09), 
    5 So. 3d 839
    , 859.
    The relevant portions of Chapters 9 and 25 of the Commission' s Rules and
    Regulations employ one of the procedures established by LSA- R. S. 47: 2323, namely,
    the cost approach, to value properties included in both Chapters. 4 The cost approach
    derives a fair market value by "' estimating the replacement or reproduction cost of the
    improvements; deducting therefrom the estimated depreciation; and then adding the
    market value of the land, if any."          LSA- R. S. 47: 2323C( 2).       Both Chapters 9 and 25
    promulgate methods to arrive at the replacement or production cost based on the
    specific   types   of   property    included    in       each   Chapter,   since,   most   importantly,
    depreciation of assets varies based on the type of property, and thus, different types of
    property require different methods for calculating depreciation or obsolescence.                    No
    legislation provides for a method by which obsolescence is to be calculated;                    this is
    supplied by the Rules and Regulations.
    Regarding the Commission' s decisions, we first address the Commission' s finding
    that Axiall' s wells should be assessed using Chapter 9 of the Commission' s Rules and
    Regulations.    Prior to resolving the merits of this dispute, we address the Assessor's
    argument that the titles of the Chapters should somehow be dispositive of the issue
    4 Three approaches for determining fair market value are set forth in LSA- R. S. 47: 2323C, as follows:
    The fair market value of real and personal property shall be determined by the following generally
    recognized appraisal procedures: the market approach, the cost approach, and/ or the income approach."
    9
    presented.      Chapter 25 of the Commission' s Rules and Regulations                   provides the
    guidelines for assessing " General Business Assets."           Chapter 9 provides the guidelines
    for assessing " Oil and Gas Properties." These are merely the titles of these Chapters,
    however, and it is a general rule of statutory construction that the title of an act is not a
    part of the statute, but it can be used to resolve doubt as to legislative intent as to a
    specific provision.    See LSA- R. S. 24: 177; State v. Lemoine, 15- 1120 ( La. 5/ 3/ 17), 
    222 So. 3d 688
    , 693, n. 9.       Thus, the titles of the Chapters do not form part of the rules
    contained therein, and the rules should be interpreted independent of the titles when
    possible.
    As   mentioned     above,   since the   inquiries   here   involve   interpretation   of the
    Commission' s own Rules and Regulations, the interpretations given and conclusions
    made by the Commission are entitled to great deference and should only be overturned
    upon a finding that the Commission' s construction and interpretation are found to be
    arbitrary, capricious, or contrary to its rules and regulations. The text of Chapter 9 of
    the Commission' s Rules and Regulations provides the guidelines for determining the fair
    market value of various types of wells.             The wells identified in Chapter 9 include
    injection wells, which are described as ' wells completed as single or wells reclassified
    by the Louisiana Department of Conservation after a conversion of another well.                  Wells
    are used for gas and water injection for production purposes, also used for disposal
    wells."    LAC 61: V. 901.   As explained by the facts herein, water is injected into the brine
    wells for the purpose of producing brine.              This clearly fits within the description of
    injection wells included in Chapter 9.
    In addition to the fact that Chapter 9 specifically includes service wells, including
    injection wells, the Commission' s Property Classification Standards Regulations define
    types of property, including oil and gas wells, under the broader classification of
    personal property. The standards include a broad class description that is broken down
    further into a " Sub -Class Description,"     and finally, a definition of the class is provided.
    LAC 61: V. 304B.      The relevant class description here is '' Oil and Gas Wells."         One sub-
    class description for oil and gas wells includes injection wells and service wells.
    10
    Injection    wells and service wells are defined             as ``[ i] njection wells,     service     wells,
    saltwater disposal, brine wells, water wells."             
    Id.
     ( emphasis added).        Of note, brine
    wells are included without any limitation that would limit the brine wells to only those
    used in connection with oil and gas production.
    Moreover,       throughout   the   Commission' s      Rules    and   Regulations,      the    term
    injection    well"     does not appear anywhere other than in Chapter 9 and                          in the
    Commission' s Property Classification Standards.             Similarly, " water well" and " disposal
    well"   only appear in these sections.         Since injection wells are specifically included for
    valuation under Chapter 9, do not appear anywhere else in the Commission' s Rules and
    Regulations, and are defined to include brine wells, we find that the Commission' s
    construction and interpretation valuing the brine wells under Chapter 9 was not
    arbitrary, capricious, or contrary to its rules and regulations.               Therefore, the district
    court erred in reversing the decisions based on that determination. 5
    Our    second      inquiry is to determine whether the evidence supported the
    Commission' s determination that the caverns have no commercial purpose and have a
    zero -dollar ($ 0) value. b      Simply put, the Assessor argues that the void created in the
    ground as a byproduct of the brine mining constitutes a commercial improvement and
    thus, has a commercial purpose.
    No party has pointed to a Chapter of the Commission' s Rules and Regulations
    that provides for taxation of this type of property. In fact, the Commission' s regulations
    only have one provision that specifically addresses property of this type.                   Chapter 25
    provides a procedure for valuation of " Salt Dome Storage Wells and Caverns permitted
    as Class II Type 10, 11- L or 11- N."       LAC 61: V. 2501( H); LAC 61: V. 2503.       This refers to a
    specific class designation of the Department of Natural                   Resources,    which    requires
    5 We also find persuasive the fact that proposals have been rejected by the Commission that would have
    classified brine wells, not used in connection with oil and gas production, as taxable under Chapter 25, as
    previously discussed.
    6 The relief requested by appellant is for this court to reinstate the decision of the Commission.       The
    Commission did    not discuss the separateness    of the caverns.
    Rather, the Commission seemingly
    accepted that the caverns were commercial improvements, but since the caverns were legally unusable
    for commercial storage, a value of zero -dollars ($ 0) was warranted.    Thus, we pretermit discussion of
    whether the caverns constitute a commercial improvement separate from the well for purposes of ad
    valorem taxation at this time.
    11
    special permitting, and no evidence adduced indicates that the caverns at issue were
    permitted as any of these three specific classifications of wells.              Contrarily,   the
    undisputed evidence indicates the wells and caverns at issue have only ever been
    permitted by the Department of Natural Resources for the mining of brine, which does
    not fall into any of the specific class designations above.          Further, a review of the
    Department of Natural Resources regulations indicates that these types of wells only
    consist of storage wells.    The only commercial use recognized for these caverns in the
    pertinent regulations is for storage and/ or commercial disposal purposes.
    A commercial use is one that is connected with or furthers an ongoing profit-
    making activity; a noncommercial use is one that does not involve the generation of
    income.    See Black's Law Dictionary ( 11th ed.       2019).     We note that the Assessor
    realized the lack of a commercial purpose for caverns 1, 2, 4, 5, and 6 after tax year
    2014 and assigned these caverns a zero dollar ($ 0) value for tax years 2015 and 2016.
    Further, uncontroverted testimony indicates that " a cavern that's being used for brining
    is not generating income" based on the existence of the cavern.            The condition, use,
    intended   use,    and   permits of the caverns and the         relevant regulations   remained
    unchanged from 2014 through 2016.        Thus, it would be illogical to tax the caverns for
    2014 and not for 2015 and 2016.      Accordingly, we find that the evidence supported the
    Commission' s determination to assign a zero -dollar ($ 0) value to these caverns in 2014,
    and the district court erred in reversing the Commission.
    By contrast, cavern 3 was taxed in every tax year by the Assessor. Similar to the
    other   caverns,    cavern 3 is not permitted and cannot be used for storage.             It is,
    however, being used to return minerals Axiall has extracted from the ground back to
    the ground.        Though it is possible to say that the disposal use of the cavern is
    connected with Axiall' s profit making activity, it may also be easily said that the disposal
    of minerals back into the ground does not generate income.             Therefore, we likewise
    find the evidence supported the Commission' s determination that the use of cavern 3
    was noncommercial and thus had no value.          Consequently, the district court also erred
    in reversing this decision of the Commission.
    12
    CONCLUSION
    For these reasons, we reverse the judgment of the district court and hereby
    reinstate the decisions of the Louisiana Tax Commission.      Costs of this appeal, in the
    amount of $ 5, 627. 50,   are assessed to the Assumption Parish Board of Review.
    JUDGMENT OF THE DISTRICT COURT REVERSED; DECISIONS OF THE
    LOUISIANA TAX COMMISSION REINSTATED.
    13
    AXIALL, LLC                                    NO. 2018 CA 0542 cw
    NO. 2018 CA 0543
    VERSUS                                         COURT OF APPEAL
    ASSUMPTION PARISH BOAD                         FIRST CIRCUIT
    OF REVIEW
    STATE OF LOUISIANA
    HOLDRIDGE, J., dissents.
    I respectfully dissent. I would affirm the judgment for the reasons assigned
    by the district court in its written reasons for judgment.
    

Document Info

Docket Number: 2018CA0542, 2018CA0543

Filed Date: 12/30/2019

Precedential Status: Precedential

Modified Date: 10/22/2024