On Wednesday, October 21, 2020, the CDC issued an expanded definition of who is considered a “close contact” for purposes of determining who should self-quarantine for 14-days following an exposure to a COVID-19 confirmed individual.  Previously, the CDC defined “close contact” as someone who was within six feet of a confirmed COVID-19 positive individual for a prolonged period, which the CDC indicated was generally 15 continuous minutes or more. Now, the CDC provides that a…

On October 20, 2020, the Louisiana Supreme Court issued a major decision in an ad valorem (property) tax case involving oil and gas wells.  D90 Energy, LLC v. Jefferson Davis Parish Board of Review, 2020-C-200 (La. 10/20/2020). D90 Energy, an independent oil and gas operator, purchased from Goldking two gas wells and one salt-water disposal well for $100,000.  Facing an assessment of over $3 million, the producer paid over $100,000 in taxes under protest for…

In the aftermath of hurricanes Laura and Delta, Southwest Louisiana is faced with a widespread reconstruction project the size of which it has not seen in quite a while.  While never afraid to roll up the sleeves and get to work, this time the demand for contractors exceeds the local supply.  Welcoming help from each other is nothing new for our two great states in times of trouble and once again, many Texas based construction…

It has become a somewhat unpleasant autumn ritual for many taxpayers:  should we agree to a request from the Louisiana Department of Revenue (the “Department”) for more time to audit.  Once the decision to agree to an extension has been made, thanks to the COVID-19 pandemic, signing that waiver has become more complicated.  Traditionally, the Department requests that a taxpayer under audit sign a waiver of prescription each fall for any tax period that will…

The Louisiana Legislature called itself into a second extraordinary session to address several issues confronting the state. The Second Extraordinary Session, which began on September 28th, was called by the legislature, and not the governor, and will focus primarily on addressing the continuing negative economic effects of the coronavirus on Louisiana and the damage caused by the hurricane that struck the southwest portion of the state.  However, among the 70 topics that are included on…

In a recent decision disagreeing with the First Circuit, the Louisiana Court of Appeal, Fifth Circuit held that (subject to certain exceptions) the Louisiana Construction Anti-Indemnity Act (La. R.S. 9:2780.1) (the “LCAIA”) is applicable to contracts awarded pursuant to the Public Works Act and prohibits a public entity from requiring a contractor to purchase insurance that would provide coverage for the public entity’s own acts or omissions.   The LCAIA generally nullifies provisions in construction contracts…

On August 8, 2020, President Donald Trump issued an executive order directing the Centers for Disease Control (“CDC”) to “consider whether any measures temporarily halting residential evictions of any tenants for failure to pay rent are reasonably necessary to prevent the further spread of COVID-19 …”.  On September 1, 2020, the CDC, using its quarantine authority, has opined that evictions would lead to homelessness and spread of COVID-19 because evictions would lead to individuals going…