Louisiana Third Circuit Affirms Authority of Tax Commission to Correct Pipeline Property Tax Assessments
The Energy Law
JUNE 29, 2023
In a unanimous decision, a three-judge panel of the Louisiana Third Circuit Court of Appeal affirmed the authority of the Louisiana Tax Commission to correct property tax assessments of pipelines when a local assessor uses values that are too high or do not reflect fair market value. In Enerfin Field Services v. 22-740 (La.
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