<p>Louisiana Appeal Court Remands New Orleans' Appeal of Ad Valorem Exemption for Port's Improvements</p>

Louisiana Appeal Court Remands New Orleans' Appeal of Ad Valorem Exemption for Port's Improvements

The Louisiana Court of Appeal remanded a case over whether the City of New Orleans may levy an ad valorem tax on the Port of New Orleans' warehouse improvements that are leased to third parties.

The Louisiana Court of Appeal remanded a case over whether the City of New Orleans may levy an ad valorem tax on the Port of New Orleans' warehouse improvements that are leased to third parties after finding the trial court did not allow the city sufficient time for discovery and there are issues of fact over whether the rented improvements are used for a governmental function.