In a unanimous decision, a three-judge panel of the Louisiana Third Circuit Court of Appeal affirmed the authority of the Louisiana Tax Commission to correct property tax assessments of pipelines when a local assessor uses values that are too high or do not reflect fair market value. 

In Enerfin Field Services, No. 22-740 (La. App. 3d Cir.6/28/23), the Third Circuit affirmed the constitutional and statutory authority of the Louisiana Tax Commission to correct assessments of pipeline systems when local Assessors overvalued those systems for property tax purposes.

Read the full article on Liskow’s The Energy Law Blog here.

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