Justia Tax Law Opinion Summaries

The issue before the Supreme Court was whether court of appeal erred in affirming the trial court's ruling granting summary judgment. That judgment confirmed and quieted title to a tax purchaser on the basis that the former property owner failed to file a separate action or reconventional demand to institute a proceeding to annul the tax sale within six months from the date of service of the petition and citation to quiet title. Upon review, the Court concluded the former property owner's claim that the tax sale was null and void was timely made and the former property owner had sufficiently established that there remain genuine issues of material fact as to whether the sheriff provided notice of the tax delinquencies and the tax sale to the record property owner as required by the due process clause of the Fourteenth Amendment (failure of which would have rendered the tax sales entirely null and void). Accordingly, the Court found summary judgment to quiet tax titles in favor of the tax purchaser was not warranted in this case. View "Smithko v. Gulf South Shrimp, Inc." on Justia Law

"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