The agonizing uncertainty over the fate of “societal expectations” under La. C.C. art. 466, component parts of an immovable, continues. Will the “societal expectorants” legislatively overrule Willis-Knighton? Will the “plain texters” legislatively solidify Willis-Knighton?
Continue Reading Component Parts – The Willis-Knighton Saga Continues

From the uniformly excellent Harris DeVille & Associates newsletter, “HDA Issues,” comes an alert that the Louisiana legislature has leapt into action to “fix” the startling Louisiana Supreme Court decision, Willis-Knighton Medical Center v. Caddo-Shreveport Sales & Use Tax Commission, 2004-C-0473, 4/1/05). There is an earlier post on the Louisiana Law Blog discussing the decision. Essentially, the majority decided that “component parts” of an immovable – i.e., those things that become part of the immovable — are no longer gauged by “societal expectations,” but by the degree of damage caused by their removal. The Louisiana legislature is on the case.
Continue Reading A Short-Lived Judicial Precedent? Louisiana Legislature Acts to Un-do the Willis-Knighton Decision

In a remarkable decision featuring something less than seamless harmony among the justices, the Louisiana Supreme Court recently considered the meaning of “component parts” of an immovable under Louisiana Civil Code Article 466, Component Parts of Buildings or Other Constructions. The issue in the case was whether nuclear cameras at a hospital had become “immobilized,” and thus not subject to local sales and use taxes. The decision carries far-reaching implications which have already stirred the Louisiana legislature into activity to deal with the potential fall-out from the decision.
Continue Reading Louisiana Supreme Court Weighs In On “Component Parts” of an Immovable – and the Legislature Rides to the Rescue