ROBERT R. GRAVOLET, PAM
JONES, BOBBY W. EDMISTON
AND LAWRENCE PATIN
SUIT NO. 590,144
SEC. 24
19TH JUDICIAL DISTRICT COURT
Versus
PARISH OF EAST BATON ROUGE
LOUISIANA TAX COMMISSION
STATE OF LOUISIANA
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AMENDED PETITION FOR DECLARATORY JUDGMENT
AND INJUNCTIVE RELIEF
NOW INTO COURT, through undersigned counsel, respectfully advance ROBERT R.
GRAVOLET, appearing in his individual and official capacity as Assessor for Plaquemines Parish
and as Chairman of the Oil and Gas Committee of the Louisiana Assessors’ Association; PAM C.
JONES, appearing in her individual and official capacity as Assessor for Lincoln Parish and as
President of the Louisiana Assessors’ Association, BOBBY W. EDMISTON, appearing in his
individual and official capacity as Assessor for Bossier Parish and LAWRENCE PATIN, appearing
in his individual and official capacity as Assessor for St. Martin Parish and as Vice-Chairman of the
Oil and Gas Committee of the Louisiana Assessors’ Association who, submitting that no Answer has
been filed and that leave of court is not required to amend, hereby amend their Petition for
Declaratory Judgment and Injunctive Relief as follows:
I.
The Louisiana Tax Commission is a political subdivision of the State of Louisiana operating
as a program of the Department of Revenue and domiciled in the Parish of East Baton Rouge and in
accordance with La. R.S. 49:963 venue and jurisdiction are in the 19th Judicial District Court of East
Baton Rouge Parish.
II.
The Rules & Regulations adopted by defendant for the assessment of Oil & Gas Wells and
Pipelines for the tax year 2010 were adopted in September 2009 and published in the Louisiana
Registry on December 20, 2009. The Rules & Regulations adopted by defendant constitute a “rule”
as defined by La. R.S. 49:951.6.
III.
Defendants 2010 Rules & Regulations for the assessment of Oil & Gas Wells changed the
straight line depreciation from a 25 year life to a 17 year life. The assessment of pipelines straight
line depreciation was changed from a 26.5 year life to a 17 year life as evidenced by Chapter 9 Oil &
Gas Wells table 907B-2.
IV.
The change in the Rules & Regulations for Chapter 9 Oil & Gas Wells depreciation table
907B-2 for the tax year 2010 to a 17 year life from a 25 year life which, was in effect for the tax year
2009 and prior years, is a negative change in excess of $1,000,000.00 in actual value, assessed value
of the asset and in tax revenue state wide. This change is also true for many individual parishes.
V.
Both the Tables for Chapter 9 and the Tables for Chapter 13 contain a calculation error that,
when used as set-forth in the Tables, causes a loss in excess of $1,000,000.00 in actual value,
assessed value of the asset and in tax revenue state wide.
VI.
The changes in the Rules & Regulations identified above were adopted without substantial
compliance with required rulemaking procedures. The Louisiana Tax Commission adopted the
change in the depreciation schedule in Chapter 9 table 907B-2 and Chapter 13 table 1307C in
September 2009 and published in the Louisiana Registry December 20, 2009 and submitted its report
to the oversight committees of the Louisiana Legislature (La. R.S. 49:968 B(10)) without a statement
setting forth the circumstances which required the change in the rule or a statement as to the fiscal
impact of the change in its rule and without approval of the Legislative Fiscal Office (La. R.S.
49:968 B and C (4) (5)).
VII.
The changes in Rules & Regulations as to depreciation for Chapter 9 table 907B-2 and
Chapter 13 table 1307C without a statement of circumstances which required the change or a Fiscal
note, approved by the Legislative Fiscal Office prior to submitting its report to the Legislative
Oversight Committee is a violation of La. RS 49:968(C)(4) and (5) making the rule invalid and
inapplicable.
VIII.
After publication on the Rules & Regulations for the tax year 2010 in the Louisiana Registry
on December 20, 2009, Petitioners requested a hearing in accordance La. R.S. 49:953(C) in writing
on March 8, 2010. The Louisiana Tax Commission denied Petitioners request for a hearing by letter
dated April 8, 2010. Petitioners have exhausted all of their administrative remedies.
IX.
Review of the validity and applicability of the Rules & Regulations in conjunction with
review of a final agency decision in a contested adjudication case would not provide an adequate
remedy and would inflict irreparable injury.
WHEREFORE PETITIONERS PRAY that, following due proceedings had, that this Court
enter declaratory judgment and injunctive relief in accordance with the procedures set forth in
La.R.S. 49:963 holding that the changes in Rules & Regulations as to depreciation for Chapter 9
table 907B-2 and Chapter 13 table 1307C are invalid and inapplicable, together with any other relief
to which Petitioners are legally and equitably entitled.
RESPECTFULLY SUBMITTED:
________________________________
W. ERIC LUNDIN, III,
BAR ROLL #8937
103 YORKE STREET
BELLE CHASSE, LA 70037
TEL: (504) 392-2266
FAX: (504) 392-2267
BRIAN A. EDDINGTON
BAR ROLL #18879
8941 JEFFERSON HIGHWAY
SUITE 200
BATON ROUGE, LA 70809
TEL: (225)924-4066
FAX: (225)927-4708
PLEASE SERVE:
LOUISIANA TAX COMMISSION
5420 Corporate Boulevard,
Suite 107
Baton Rouge, Louisiana 70808
ROBERT R. GRAVOLET, PAM
JONES, BOBBY W. EDMISTON
AND LAWRENCE PATIN
Versus
SUIT NO.
SEC.
19TH JUDICIAL DISTRICT COURT
PARISH OF EAST BATON ROUGE
LOUISIANA TAX COMMISSION
STATE OF LOUISIANA
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PARISH OF EAST BATON ROUGE
STATE OF LOUISIANA
VERIFICATION
BEFORE ME, the undersigned Notary Public, did personally come and appear PAM C.
JONES, the duly elected Assessor of Lincoln Parish and the President of the Louisiana Assessors’
Association who, being duly sworn, did depose and state that she has reviewed the above and
foregoing Petition for Declaratory Judgment and Injunctive Relief and that all of the factual
allegations set forth therein are true and correct to the best of her knowledge, formed after reasonable
inquiry.
__________________________
PAM C. JONES
SWORN TO AND SUBSCRIBED before me, the undersigned Notary Public, on this the
____ day of April, 2010 in Baton Rouge, Louisiana.
_______________________________
Brian A. Eddington
Notary Public
Bar Roll #18879