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

• Court: Louisiana Court of Appeal
• Decided: February 19, 2020
• Docket: 52,948-CA
• Status: Published

Opinion

Judgment rendered February 19, 2020.

No. 52,948-CA

ON REHEARING

COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA

*****

BOBBY W. EDMISTON, IN HIS Plaintiff-Appellant OFFICIAL CAPACITY AS BOSSIER PARISH ASSESSOR

versus

LOUISIANA RIVERBOAT Defendants-Appellees GAMING PARTNERSHIP D/B/A DIAMOND JACKS CASINO & RESORT AND THE LOUISIANA TAX COMMISSION

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 Counsel for Appellant, By: Reid A. Jones Bobby W. Edmiston in -and- his official capacity as BRIAN A. EDDINGTON Bossier Parish Assessor

KEAN MILLER LLP Counsel for Appellees, By: Scott L. Zimmer Louisiana Riverboat Gaming Partnership d/b/a Diamond Jacks Casino & Resort FAIRCLOTH MELTON SOBEL Counsel for Appellee, & BASH, LLC Louisiana Tax By: Franklin “Drew” Hoffman Commission -and- ROBERT D. HOFFMAN, JR., APLC

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.