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Tax Lawyer, Vol. 60, No. 4 ANR PIPELINE: BEWARE OF THE RELIEF SOUGHT 1087ANR PIPELINE: BEWARE OF THE RELIEF SOUGHTJohn B. Burns* I. INTRODUCTION Recently, Louisiana’s courts were called upon to address the state’s disparate methods of assessing intrastate and interstate pipeline property for ad valorem tax purposes. On appeal, the state’s intermediate appellate court upheld principles of equality in the basis of assessment for ad valorem tax purposes and criticized the state’s practice of...