Clyde A. "Rock" Gisclair, Assessor for St. Charles Parish VS The Louisiana Tax Commission (Re: August 12, 2008 Decision from Commission Docket No. 06-PS-002) (2010CA0272 Rehearing Application)
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NOT DESIGNATED FOR PUBLICATION COURT OF APPEAL FIRST CIRCu1T STATE OF LOUISIANA RE Docket Number 2010 CA0272 Clyde A Rock Gisclair Assessor for St Charles Parish Versus 19th Judicial District Court The Louisiana Tax Commission Case Re August 12 2008 Decision from Commission Docket No 06 PS 002 East Baton Rouge Parish On Applicatio or Rehearing filed0520 0 2q 54 Rehearing 570485 A Burrell 1 Carter Filed JUL 21 2010 Christine L Crow Clerk FIRST CIRCUIT CLYDE A ROCK GISCLAIR ASSESSOR FOR ST CHARLES PARISH COURT OF APPEAL VERSUS STATE OF LOUISIANA THE LOUISIANA TAX COMMISSION RE AUGUST 12 2008 DECISION IN COMMISSION DOCKET 2010 CA 0272 ON REHEARING ER CURIAM Despite s Gisclair implied assertion that this court is unwilling to meaningfully consider his challenge to the tax assessment at issue in reaching our original conclusion this court reviewed the entire record compiled before the Louisiana Tax Commission in accordance with LSAR 49 and considered S 964 each of Gisclair arguments s Having done so we concluded that the Tax s Commission assessment of Entergy public service properties was reasonable s as evidenced by the testimony of Ms Booty and Mr Reese and was arrived at through a uniform application of the appropriate tax methodology We found no basis under LSAR 49 to remand this matter to the Tax Commission for S 964 recalculation of Entergy tax assessment as Gisclair desires We noted however s our concern that Entergy the tax payer is not a party to these proceedings Gisclair argues administrative that consideration review proceedings of necessary parties Jurisprudential has no place precedent for in such consideration can be found in ANR Pipeline Co v LA Tax Commission 01 2594 La App 1 Cir 2 868 So 950 04 23 2d We find no basis for reconsideration of our original opinion affirming the decision of the Louisiana Tax Commission
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