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Louisiana Revised Statutes & Codes

La. Rev. Stat. § 47:1851 (2026)

Definitions

✓ current as of May 2026
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PART III. ASSESSMENT OF PUBLIC SERVICE PROPERTIES

§1851. Definitions

           When used in this Part, unless the context requires a different meaning:

           A. "Airline" means a company engaged in the business of transporting passengers and/or property for hire on regularly scheduled flights within, into, or from this state.

           B. "Barge line, towing, and other water transportation company" means any resident or nonresident company, whether domiciled in this state or outside this state, whose boats, barges, or other watercraft either owned or leased are engaged in the business of water transportation as a common, contract, or private carrier over the inland waterways of this state on a regular basis. Excluded from this definition are supply vessels, overnight leisure passenger vessels, and crew vessels.

           C. "Company" means a person, firm, association, organization, partnership, or corporation.

           D. "Electric membership corporation" means any non-profit association or corporation organized pursuant to Title 12, Chapter 4, Part I of the Louisiana Revised Statutes of 1950, which is engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.

           E. "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state.

           F. "Express company" means a company engaged in the business of conveying merchandise or other articles by express for hire within, through, into, or from this state.

           G. "Gas company" means a company engaged in the business of supplying artificial or natural gas through pipe or tubing for light, heat, or power to consumers in the state and which is regulated by the Louisiana Public Service Commission or by the governing authority of a political subdivision pursuant to Section 21 of Article IV of the Louisiana Constitution of 1974.

           H. "Immovable property" means all things fixed and immovable by nature, destination or object, or disposition of law, whether owned or leased for a definite and specific term stated or which are continuously used or operated in Louisiana, including, but not limited to land, real estate, depots and station houses, buildings, tracks, repair and other shops, storage and other warehouses, excavations, channels, pole lines, docks, piers, or any structure or construction of permanent or quasi-permanent character.

           I. "Major movable property" means all movable and regularly moved locomotives, cars, vehicles, craft, barges, boats, and similar things which have not the character of immovable property, either owned or leased for a definite and specific term, including, but not limited to, the engines, cars, and all rolling stock of railroad companies; the boats, barges, and other watercraft and floating equipment of barge line and towing companies; the rolling stock of private car companies; the flight equipment of airlines; but not including "other movable property" as defined in Subsection J. Motor vehicles or property specifically exempt by law shall not be included within this definition.

           J. "Other movable property" means all other property, corporeal or incorporeal, not included within the definitions of "immovable property" or "major movable property" and not immovable by nature or by disposition of law, which are so owned, leased, and so operated or used, including, but not limited to, material and supplies, inventories, fuel, leased rail, tools, furniture and fixtures, machinery, scales, pumps, water wells, communication equipment used solely in such enterprises and not available to the public, landing piers, docks, and all similar equipment. Any property specifically exempt by law shall not be included within this definition.

           K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana Public Service Commission, (2) the Interstate Commerce Commission, or (3) the Federal Power Commission, as a "natural gas company" under the Federal Natural Gas Act, 15 U.S.C. §§717-717w, because that person is engaged in the transportation of natural gas in interstate commerce, as defined in the Natural Gas Act.

           L. "Private car company" means a company whose railway rolling stock, used either for freight or passenger purposes and whether owned or leased, is operated over any railroad within, through, into, or from this state, but not the rolling stock of any regularly incorporated railroad.

           M. "Public service properties" means the immovable, major movable, and other movable property owned or used but not otherwise assessed in this state in the operations of each airline, electric membership corporation, electric power company, express company, gas company, pipeline company, railroad company, telegraph company, telephone company, and water company. For each barge line, towing, and other water transportation company or private car company, only the major movable property owned or used but not locally assessed or otherwise assessed in this state in interstate or interparish operations shall be considered as public service property.

           N. "Railroad company" means a company primarily engaged in the business of operating a railroad or terminal either wholly or partially within this state on right-of-way owned, leased, or held exclusively by the company.

           O. "Tax commission" means the Louisiana Tax Commission as established in Title 47, Section 1831 of the Louisiana Revised Statutes of 1950, or its successor.

           P. "Telegraph company" means a company primarily engaged in the business of transmitting telegraph messages within, through, into, or from this state.

           Q. "Telephone company" means a company primarily engaged in the business of transmitting telephone messages within, through, into, or from this state; however, the term "telephone company" shall not include any company that:

           (1) Primarily is engaged in the business of owning, operating, or managing a radio common carrier, as defined in R.S. 45:1501(C), or a public "for hire" radio service.

           (2) Primarily is engaged in the business of providing a service of radio communications between mobile and base stations, between mobile and land stations, or between two or more mobile stations, including but not limited to any cellular service, paging service, or other forms of mobile or portable communications service.

           R. "Water company" means a company primarily engaged in the business of supplying water through pipe or tubing to consumers in this state with the exception of those exempt by the Louisiana Constitution of 1974, Article VII, Section 21(B)(1).

           Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 522, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2006, No. 268, §1; Acts 2012, No. 65, §1, eff. August 1, 2012.

Notes of Decisions
Cited in 22 cases, 1980–2018 · leading case: Transcontinental Gas Pipeline Corp. v. Louisiana Tax Comm'n, 32 So. 3d 199 (La. 2010).
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Transcontinental Gas Pipeline Corp. v. Louisiana Tax Comm'n, 32 So. 3d 199 (La. 2010). · cites it 52× “The issue before this Court is whether Louisiana's ad valorem tax scheme, LSA-R.S. 47:1851, violates the Unites States Constitution's Commerce Clause since it imposes a higher tax burden on interstate natural gas pipeline companies by assessing their "public service property" at…”
Cleco Evangeline v. Louisiana Tax Com'n, 813 So. 2d 351 (La. 2002). · cites it 12× “] Section (E) of LSA-R.S. 47:1851 provides the definition of electric power company: "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or…”
ANR Pipeline Co. v. Louisiana Tax Com'n, 923 So. 2d 81 (La. Ct. App. 2005). · cites it 13× “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
Gisclair v. Louisiana Tax Comm'n, 44 So. 3d 272 (La. 2010). · cites it 4× “R.S. 47:1851(M) and include "the immovable, major movable, and other movable property owned or used but not otherwise assessed in this Commission in the operations of each .”
Transcontinental Gas Pipe Line Corp. v. Louisiana Tax Comm'n, 23 So. 3d 329 (La. Ct. App. 2009). · cites it 23× “R.S. 47:1851 K unconstitutional and La. R.”
ANR Pipeline Co. v. Louisiana Tax Com'n, 997 So. 2d 92 (La. Ct. App. 2008). · cites it 5× “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
ANR Pipeline Co. v. Louisiana Tax Com'n, 851 So. 2d 1145 (La. 2003). · cites it 2× “R.S. 47:1851(K) on grounds of failure to state a cause of action because no justiciable controversy was presented.”
Cleco Evangeline, Inc. v. Louisiana Tax Com'n, 808 So. 2d 740 (La. Ct. App. 2001). · cites it 5× “R.S. 47:1851 (M) or "other property" for purposes of assessing ad valorem taxes pursuant to La.”
Gisclair v. Louisiana Tax Comm'n, 16 So. 3d 1132 (La. 2009). · cites it 2× “This procedure is governed by the provisions set forth in La.Rev.Stat. §§ 47:1851 et seq. 3 . After institution of this suit, La.”
ANR Pipeline Co. v. Louisiana Tax Comm'n, 76 So. 3d 521 (La. Ct. App. 2011). · cites it 5× “R.S. 47:1851 provide as follows: K. "Pipeline company” means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
Martin v. ANR Pipeline Co., 76 So. 3d 534 (La. Ct. App. 2011). · cites it 5× “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
Louisville & Nashville R.R. v. Louisiana Tax Comm'n, 498 F. Supp. 418 (M.D. La. 1980). · cites it 2× “The argument runs that since the Legislature is authorized to define “public service properties,” only the statute defining rail transportation property as “public service properties” (LSA-R.S. 47:1851) should be declared invalid.”
Show all 22 citing cases →
La. Rev. Stat. § 47:1851(E): 3 cases
Cleco Evangeline v. Louisiana Tax Com'n, 813 So. 2d 351 (La. 2002). “] Section (E) of LSA-R.S. 47:1851 provides the definition of electric power company: "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or…”
Cleco Evangeline, Inc. v. Louisiana Tax Com'n, 808 So. 2d 740 (La. Ct. App. 2001). “R.S. 47:1851 (M) or "other property" for purposes of assessing ad valorem taxes pursuant to La.”
Transcontinental Gas Pipeline Corp. v. Louisiana Tax Comm'n, 32 So. 3d 199 (La. 2010). “The issue before this Court is whether Louisiana's ad valorem tax scheme, LSA-R.S. 47:1851, violates the Unites States Constitution's Commerce Clause since it imposes a higher tax burden on interstate natural gas pipeline companies by assessing their "public service property" at…”
La. Rev. Stat. § 47:1851(K): 10 cases
Transcontinental Gas Pipeline Corp. v. Louisiana Tax Comm'n, 32 So. 3d 199 (La. 2010). “The issue before this Court is whether Louisiana's ad valorem tax scheme, LSA-R.S. 47:1851, violates the Unites States Constitution's Commerce Clause since it imposes a higher tax burden on interstate natural gas pipeline companies by assessing their "public service property" at…”
ANR Pipeline Co. v. Louisiana Tax Com'n, 923 So. 2d 81 (La. Ct. App. 2005). “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
ANR Pipeline Co. v. Louisiana Tax Com'n, 997 So. 2d 92 (La. Ct. App. 2008). “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
ANR Pipeline Co. v. Louisiana Tax Com'n, 851 So. 2d 1145 (La. 2003). “R.S. 47:1851(K) on grounds of failure to state a cause of action because no justiciable controversy was presented.”
ANR Pipeline Co. v. Louisiana Tax Comm'n, 76 So. 3d 521 (La. Ct. App. 2011). “R.S. 47:1851 provide as follows: K. "Pipeline company” means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
La. Rev. Stat. § 47:1851(M): 9 cases
Transcontinental Gas Pipeline Corp. v. Louisiana Tax Comm'n, 32 So. 3d 199 (La. 2010). “The issue before this Court is whether Louisiana's ad valorem tax scheme, LSA-R.S. 47:1851, violates the Unites States Constitution's Commerce Clause since it imposes a higher tax burden on interstate natural gas pipeline companies by assessing their "public service property" at…”
Cleco Evangeline v. Louisiana Tax Com'n, 813 So. 2d 351 (La. 2002). “] Section (E) of LSA-R.S. 47:1851 provides the definition of electric power company: "Electric power company" means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or…”
Gisclair v. Louisiana Tax Comm'n, 44 So. 3d 272 (La. 2010). “R.S. 47:1851(M) and include "the immovable, major movable, and other movable property owned or used but not otherwise assessed in this Commission in the operations of each .”
ANR Pipeline Co. v. Louisiana Tax Com'n, 923 So. 2d 81 (La. Ct. App. 2005). “R.S. 47:1851 provide as follows: K. "Pipeline company" means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana…”
Louisville & Nashville R.R. v. Louisiana Tax Comm'n, 498 F. Supp. 418 (M.D. La. 1980). “The argument runs that since the Legislature is authorized to define “public service properties,” only the statute defining rail transportation property as “public service properties” (LSA-R.S. 47:1851) should be declared invalid.”
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