Bobby W. Edmiston, in his Official Capacity as Bossier Parish Assessor v. Louisiana Riverboat Gaming Partnership d/b/a Diamond Jacks Casino & Resort and the Louisiana Tax Commission (Affirmed on Rehearing)
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Judgment rendered February 19, 2020. No. 52,948-CA ON REHEARING COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA ***** BOBBY W. EDMISTON, IN HIS OFFICIAL CAPACITY AS BOSSIER PARISH ASSESSOR Plaintiff-Appellant versus LOUISIANA RIVERBOAT GAMING PARTNERSHIP D/B/A DIAMOND JACKS CASINO & RESORT AND THE LOUISIANA TAX COMMISSION Defendants-Appellees ***** On Rehearing Originally Appealed from the Twenty-Sixth Judicial District Court for the Parish of Bossier, Louisiana Trial Court No. 155,448 Honorable Edward Charles Jacobs, Judge ***** WIENER, WEISS & MADISON By: Reid A. Jones -andBRIAN A. EDDINGTON Counsel for Appellant, Bobby W. Edmiston in his official capacity as Bossier Parish Assessor KEAN MILLER LLP By: Scott L. Zimmer Counsel for Appellees, Louisiana Riverboat Gaming Partnership d/b/a Diamond Jacks Casino & Resort FAIRCLOTH MELTON SOBEL & BASH, LLC By: Franklin “Drew” Hoffman -andROBERT D. HOFFMAN, JR., APLC Counsel for Appellee, Louisiana Tax Commission ***** Before WILLIAMS, MOORE, PITMAN, STONE, and STEPHENS, JJ. MOORE, J., dissents and will assign written reasons. STEPHENS, J. We granted a rehearing in order to reconsider our earlier opinion in this matter. In that earlier opinion, the judgment of the district court was reversed in part, affirmed in part, and vacated in part. Edmiston v. Louisiana Riverboat Gaming P'ship, 52,948 (La. App. 2 Cir. 9/9/19), 278 So. 3d 1113, 1123. As the judgment pertained to the valuation approach used by the Louisiana Tax Commission (“LTC”), we affirmed the district court. As the judgment pertained to the obsolescence factor used by the LTC, we reversed the district court. Finally, as to the remaining dispositions of the judgment, it was vacated. We remanded the matter to the LTC, with instructions on how to proceed. Id. On rehearing, we affirm our earlier opinion. AFFIRMED ON REHEARING.
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