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SOUTHLAKE DEV. v. SECRETARY, DEPT. OF REV.

No. 98 CA 2158.

745 So.2d 203 (1999)

SOUTHLAKE DEVELOPMENT COMPANY, King's Cross, Inc., and Cross Gates, Inc. v. SECRETARY OF the DEPARTMENT OF REVENUE AND TAXATION FOR the STATE OF LOUISIANA.

Court of Appeal of Louisiana, First Circuit.

Writ Denied February 4, 2000.

Attorney(s) appearing for the Case

Barbara M. Ballard, Baton Rouge, Counsel for Defendant/Appellant, John Neely Kennedy, Secretary, Department of Revenue and Taxation for the State of Louisiana.

Stephanie B. Laborde, Baton Rouge, Counsel for Plaintiffs/Appellees, Southlake Development Company, King's Cross, Inc., and Cross Gates, Inc.

David C. Loeb, Jack E. Morris, Gretna, Counsel for Amicus Curiae on behalf of The Homebuilders Association of Greater New Orleans, Inc.

Before: GONZALES, FITZSIMMONS and WEIMER, JJ.

GONZALES, J.

This case presents a res nova issue. We must determine whether the definition of "inventory" includes immovable property for purposes of an ad valorem tax exemption under La. R.S. 47:6006.

The appellees, Southlake Development Company, King's Cross, Inc., and Cross Gates, Inc., (collectively referred to as "The Developers") are in the business of purchasing undeveloped acreage and subdividing it for the purpose of re-selling residential...

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