Plaquemines Council upholds assessor's valuations for grouped oil-and-gas personal-property appeals

The Plaquemines Parish Council, sitting as the Board of Review on Sept. 26, voted to uphold assessor-determined values for a group of oil-and-gas personal-property appeals, including an appeal by T Parker Host (also referred to as United Bulk Terminal).

Sarah Taylor, the parish assessor, told the council the assessor's office used historical records, taxpayer LAD-5 renditions, site inspections and Louisiana Tax Commission valuation methods and asked the council to "uphold the current value as determined by the assessor's office." Taylor emphasized the office's long-standing practice that a taxpayer's waiver of oral testimony at the local board does not prejudice the taxpayer's right to appeal to the Louisiana Tax Commission.

Sam Moore of Macmillan & Associates, representing T Parker/United Bulk Terminal, said the taxpayer's 2023 appeal was pending at the Louisiana Tax Commission and that differences with the assessor stemmed from older books-and-records the assessor continued to use. Moore said the firm's audited statements and current owner data support a lower valuation and "we respectfully request that the taxpayer's proposed value be accepted." The council asked staff whether a state Tax Commission ruling for 2023 would automatically adjust 2024 values; staff said it could affect 2024 but not necessarily.

Councilmember Newsom moved to uphold the assessor's determinations for the grouped oil-and-gas items; Councilmember Jurcic seconded. The motion carried, recorded in the minutes as 8 yeas and 1 abstention. The vote result preserves the taxpayers' right to appeal to the Louisiana Tax Commission.

What happens next: taxpayers retain their statutory right to appeal assessor decisions to the Louisiana Tax Commission, and any change from the Tax Commission for 2023 may be considered administratively or via appeals for 2024 values as applicable.