Louisiana Supreme Court Dismisses Property Tax Exemption Case Against Taxpayer

The Louisiana Supreme Court reversed the court of appeals’ judgment and dismissed the plaintiffs’ claims against the defendant for lack of subject-matter jurisdiction. The case involved a dispute over the legality of tax assessments on property claimed to be exempt, with the plaintiffs seeking to have the assessments voided. The court determined that the plaintiffs’ claim constituted a challenge to the legality of the taxes levied, over which the Louisiana Tax Commission lacks jurisdiction. Furthermore, the court found that the plaintiffs could not recover under certain statutes due to failure to meet specific legal requirements. [Nw. La. Cancer Ctr., LLC ...