Louisiana Court of Appeal September 27, 2002, No. 2001 CA 2968 (EOP New Orleans, L.L.C. v. Louisiana Tax Commission)

lead-opinion

2CARTER, C.J.

The Assessor for the First Municipal District of Orleans Parish (Assessor)2 appeals the judgment of the district court concerning the fair market value and assessment of certain property owned by EOP New Orleans, L.L.C. (EOP). For the reasons that follow, we affirm the judgment of the district court, which reversed the decision of the Louisiana Tax Commission (LTC).