Errol G. Williams, Assessor, Parish of Orleans v. Opportunity Homes Limited Partnership and Louisiana Tax Commission

Summary

The Louisiana Supreme Court reversed the appellate court and reinstated the Louisiana Tax Commission’s decisions, holding that the Commission correctly applied the income approach to value the low‑income housing development and that the assessor’s market‑approach valuations were unsupported. The Court emphasized that the agency’s decision was supported by the preponderance of the evidence and consistent with statutory and regulatory guidance. Justice WEIMER concurred, noting the result was based on the limited record.