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Mantle Quoted in Bloomberg BNA
December 20, 2016

Matthew A. Mantle, a partner on the firm's State & Local Tax Team in the New Orleans office, was recently quoted in the Bloomberg BNA article, "Louisiana Law Requires Parishes Equal Access to Exemptions," regarding optional local-level exemptions in Louisiana and the recent Louisiana Supreme Court decision (Arrow Aviation Co, LLC v. St. Martin Parish, La., No. 2016-CA-1132, 12/6/16) addressing the issue of whether a pointed mandatory exemption or exclusion directed to only one local taxing jurisdiction is valid under the Louisiana Constitution. The Court addressed whether the local tax uniformity clause in the Louisiana Constitution requires the Legislature to treat every local tax authority the same or to make every local tax authority actually act the same when the Legislature enacts a tax exemption. Mr. Mantle provided his thoughts on the decision and the potential ramifications.