Louisiana law is clear – all claims against a contractor or design professional arising out of the planning, construction, design or building immovable or movable property must be brought within 5 years of the date of registry in the mortgage office of acceptance of the work by the owner. If no such acceptance is recorded
A Brief Examination of “Mineral Acre” and “Royalty Acre” in Louisiana
Terminology employed in oil and gas exploration may often become antiquated. In this regard, this comment is intended to introduce the reader to the dated and potentially confusing terms “mineral acre” and “royalty acre.” Although the author is not a large proponent of the use of such terms, they are part of the fabric of
Louisiana’s Sales Tax Occasional Sale Rule Limitation Does Not Impact Just Yard Sales
The Louisiana state and local sales tax laws have historically included an isolated or occasional sale rule. In general, the rule looks at the characteristics of a seller to determine if a sales taxable transaction has occurred. If the seller is not engaged in the business of selling the type of property being sold and
Louisiana Corporation Franchise Tax Extended to Non-Corporate Entities
The Louisiana Corporation Franchise Tax (“CFT”) has historically been imposed only on corporations. Thus, LLCs and partnerships have not been subject to the CFT. In the Special Session that ended last March, the Louisiana Legislature expanded the companies subject to the CFT to include non-corporate entities that elect to be taxed as corporations for federal
Texas Law Propels U.S. 5th Circuit’s Admiralty Attachment Decision
Providing much needed clarity to an ambiguous and precedent-sparse arena of federal admiralty law, the U.S. Fifth Circuit Court of Appeal relied on Texas common law when recently upholding a district court’s denial of a Motion to Vacate Attachment under Supplemental Admiralty Rule B. In Malin v. Int’l Ship Repair & Drydock, Inc. v. Oceanografia
Non-Signatories To Master Service Agreement Can Benefit From Louisiana’s Statutory Employer Defense Says U.S. 5th Circuit
In December 2015, the U.S. 5th Circuit (in a 2-1 decision) was called to decide whether a non-operating partner in a joint venture qualified as a “statutory employer” under the Louisiana Workers’ Compensation Act (“LWCA”), La. R.S. § 23:1021, even though that party did not sign the contract and was not specifically mentioned in the
Helicopters Transporting Passengers to Offshore Platforms Can Be Property Subject To A Salvage Award If Recovered or Saved In Navigable Waters
In the Gulf of Mexico, helicopters have replaced seagoing vessels as the primary mode of transporting workers from shore to their jobs on offshore platforms and rigs. It is black letter law that a seagoing vessel in peril that is rescued is subject to an award for salvage. Since helicopters have replaced vessels in the
The Trade Facilitation and Trade Enforcement Act Matters to Louisiana Industry
On Wednesday, February 24, 2016, President Obama signed H.R. 644, known as the Trade Facilitation and Trade Enforcement Act (“Customs Bill”). For Louisiana’s vast number of companies operating in the agribusiness, seafood processing, and related industries, the signing of the bill is a significant milestone. The Customs Bill sets forth principal objectives concerning: (1) general
Title III of the ADA Applies to Existing Vessels, Including Riverboat Casinos
In recent years, businesses of all types have experienced an uptick in lawsuits filed under Title III of the Americans with Disabilities Act (“ADA”), which prohibits discrimination against disabled persons regarding access to and enjoyment of places of public accommodation. With a ruling from the Western District of Louisiana in August 2015, the reach of
Attorneys’ Fees Awards – A Rare Exercise of a Right
Contrary to courts across the pond, rare is the case in American courts where attorneys’ fees are awarded to the prevailing party. This notion is often referred to as “the American rule” of each party bearing its own costs. But in Dr. George T. Moench, et al. v. M/V Salvation, et al., no. 12-1536