assessment challenge (Louisiana) · Go Syfert
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assessment challenge in Louisiana

10 Louisiana opinions name it 2 courts 1976–2016 0 in the last five years

The cases below were cited by Louisiana courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (3)

CaseFollowedCited
Westminster Management Corp. v. Mitchellgreen
lactapp · 1988 · cited in 3 Louisiana opinions naming this issue, 1996–2012
2 sentences

2012See also Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.1988) (“‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness, not collection of a tax, and disputes are to be addressed to an administrative forum prior to judicial review).

1996The term envisions a process which includes, as the court of appeal observed, “the uniformity and equality of taxation required by law.” See Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.) (“ ‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”), writ denied, 532 So.2d 132 (La.1988), cert. denied, 489 U.S. 1018 , 109 S.Ct. 1137 , 103 L.Ed.2d 197 (1989); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness no

33
Capital Drilling Co. v. Gravesgreen
lactapp · 1986 · cited in 4 Louisiana opinions naming this issue, 1996–2012
2 sentences

2012See also Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.1988) (“‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness, not collection of a tax, and disputes are to be addressed to an administrative forum prior to judicial review).

2002See also Capital Drilling Co. v. Graves, 496 So.2d 487, 492, n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness, not collection of a tax, and disputes are to be addressed to an administrative forum prior to judicial review).

14
State v. Foretgreen
la · 1993 · cited in 1 Louisiana opinions naming this issue, 2012–2012
1 sentence

2012See Foret, 628 So.2d at 1122 .

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Louisiana. Read the followed side critically anyway.

Also cited on this issue (10)

CaseCitedYears
Westminster Management Corp. v. Mitchell neutral
la · 1988
2 sentences

1996The term envisions a process which includes, as the court of appeal observed, "the uniformity and equality of taxation required by law." See Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.) ("`Correctness' includes both the standard of true value and the uniformity and equality required by law."), writ denied, 532 So.2d 132 (La.1988), cert. denied, 489 U.S. 1018 , 109 S.Ct. 1137 , 103 L.Ed.2d 197 (1989); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness not

1996The term envisions a process which includes, as the court of appeal observed, “the uniformity and equality of taxation required by law.” See Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.) (“ ‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”), writ denied, 532 So.2d 132 (La.1988), cert. denied, 489 U.S. 1018 , 109 S.Ct. 1137 , 103 L.Ed.2d 197 (1989); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness no

21996–1996
Westminster Management Corp. v. Mitchell neutral
scotus · 1989
2 sentences

1996The term envisions a process which includes, as the court of appeal observed, “the uniformity and equality of taxation required by law.” See Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.) (“ ‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”), writ denied, 532 So.2d 132 (La.1988), cert. denied, 489 U.S. 1018 , 109 S.Ct. 1137 , 103 L.Ed.2d 197 (1989); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness no

1996The term envisions a process which includes, as the court of appeal observed, “the uniformity and equality of taxation required by law.” See Westminster Management Corp. v. Mitchell, 525 So.2d 1171, 1173 (La.App. 4th Cir.) (“ ‘Correctness’ includes both the standard of true value and the uniformity and equality required by law.”), writ denied, 532 So.2d 132 (La.1988), cert. denied, 489 U.S. 1018 , 109 S.Ct. 1137 , 103 L.Ed.2d 197 (1989); Capital Drilling Co. v. Graves, 496 So.2d 487 , 492 n. 2 (La.App. 1st Cir.1986) (finding an assessment challenge to valuation is a challenge to correctness no

21996–1996
State v. Carlisle green
la · 1975
2 sentences

1991Further, this Court in LeBlanc v. Watson, 378 So.2d 427 (La.1979) noted that the city court in Monroe continued to follow the procedure of collectively advising defendants of their rights to counsel despite earlier disapproval of that procedure in State v. Carlisle, 315 So.2d 675 (La.1975) .

1981Recently in State v. LaFleur, 391 So.2d 445 (La.1980) this Court reversed a defendant's conviction where the record lacked any indication that the trial judge made an assessment of the factors listed in Faretta . [1] Further, this Court in LeBlanc v. Watson, 378 So.2d 427 (La.1979) noted that the city court in Monroe continued to follow the procedure of collectively advising defendants of their rights to counsel despite earlier disapproval of that procedure in State v. Carlisle, 315 So.2d 675 (La.1975).

21981–1991
LeBlanc v. Watson neutral
la · 1979
2 sentences

1991Further, this Court in LeBlanc v. Watson, 378 So.2d 427 (La.1979) noted that the city court in Monroe continued to follow the procedure of collectively advising defendants of their rights to counsel despite earlier disapproval of that procedure in State v. Carlisle, 315 So.2d 675 (La.1975) .

1981Recently in State v. LaFleur, 391 So.2d 445 (La.1980) this Court reversed a defendant's conviction where the record lacked any indication that the trial judge made an assessment of the factors listed in Faretta . [1] Further, this Court in LeBlanc v. Watson, 378 So.2d 427 (La.1979) noted that the city court in Monroe continued to follow the procedure of collectively advising defendants of their rights to counsel despite earlier disapproval of that procedure in State v. Carlisle, 315 So.2d 675 (La.1975).

21981–1991
State v. LaFleur green
la · 1980
2 sentences

1991Recently in State v. LaFleur, 391 So.2d 445 (La. 1980) this Court reversed a defendant's conviction where the record lacked any indication that the trial judge made an assessment of the factors listed in Faretta.

1981Recently in State v. LaFleur, 391 So.2d 445 (La.1980) this Court reversed a defendant's conviction where the record lacked any indication that the trial judge made an assessment of the factors listed in Faretta . [1] Further, this Court in LeBlanc v. Watson, 378 So.2d 427 (La.1979) noted that the city court in Monroe continued to follow the procedure of collectively advising defendants of their rights to counsel despite earlier disapproval of that procedure in State v. Carlisle, 315 So.2d 675 (La.1975).

21981–1991
Aguillard v. Auction Management Corp. green
la · 2005
1 sentence

2016I agree with the majority’s assessment that the factors outlined in Aguillard v. Auction Management Corp., 04-2804 (La. 6/29/05), 908 So.2d 1 , are an appropriate starting point for analyzing the issue presented in this matter.1 See Duhon v. ActiveLaf, LLC, 16-0818, slip op. at 7 (La. 10/__/16).

12016–2016
Triangle Marine, Inc. v. Savoie green
la · 1996
1 sentence

2012In Triangle Marine, the Supreme Court further expounded upon the logic behind this dichotomy, stating that “[c]laims challenging the correctness of an assessment should go to the forum more suited to hear them, and only if the party is still aggrieved by the governing authority, need it seek a judicial remedy.” Id. at p. 6, 681 So.2d at 941 .

12012–2012
State v. Moore green
la · 1983
1 sentence

2007Moore, 440 So.2d at 137 .

12007–2007
Churchill Farms, Inc. v. Louisiana Tax Commission green
la · 1971
2 sentences

1976Churchill Farms, Inc. v. Louisiana Tax Commission, 249 So.2d 594 (La.App. 4th Cir. 1971) (cert. den. 259 La. 321 , 249 So.2d 923 ).

1976Churchill Farms, Inc. v. Louisiana Tax Commission, 249 So.2d 594 (La.App. 4th Cir. 1971) (cert. den. 259 La. 321 , 249 So.2d 923 ).

11976–1976
Churchill Farms, Inc. v. Louisiana Tax Commission green
lactapp · 1971
1 sentence

1976Churchill Farms, Inc. v. Louisiana Tax Commission, 249 So.2d 594 (La.App. 4th Cir. 1971) (cert. den. 259 La. 321 , 249 So.2d 923 ).

11976–1976

Statutes the citing opinions construe

LA § La. Rev. Stat. § 47:1998 (4) LA § La. Rev. Stat. § 47:2110 (4) LA § La. Rev. Stat. § 3 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

PA 54 (1902–2024) IL 34 (1869–2025) IN 29 (1910–2020) MA 25 (1979–2025) WA 24 (1914–2026) CA 22 (1886–2026) NY 20 (1897–2026) TX 12 (1931–2025) MN 11 (1901–2016) NJ 11 (1952–2026) FL 10 (1939–2012) LA 10 (1976–2016) OR 10 (1928–2025) WI 10 (1895–2018) MD 7 (1986–2026) GA 6 (2010–2024) HI 6 (2007–2026) NM 5 (1930–2015) RI 5 (1996–2011) MO 5 (1918–2012) CO 5 (2001–2026) ME 4 (1998–2010) IA 4 (1912–1995) CT 4 (1989–2024) MI 4 (1958–2017) UT 4 (1911–2025) VA 3 (1999–2018) AZ 3 (1997–2017) OH 3 (1996–2025) NC 3 (2003–2014) DE 3 (1990–2025) KS 2 (2024–2026) KY 2 (1997–2017) ND 2 (1896–1973) AL 2 (1953–1966) AK 2 (2014–2014) WY 2 (1922–2025)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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