Judgment rendered February 19, 2020.

No. 52,948-CA ON REHEARING COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA ***** BOBBY W. EDMISTON, IN HIS Plaintiff-Appellant OFFICIAL CAPACITY AS BOSSIER PARISH ASSESSOR versus LOUISIANA RIVERBOAT Defendants-Appellees GAMING PARTNERSHIP D/B/A DIAMOND JACKS CASINO & RESORT AND THE LOUISIANA TAX COMMISSION ***** On Rehearing Originally Appealed from the Twenty-Sixth Judicial District Court for the Parish of Bossier, Louisiana Trial Court No. 155,448 Honorable Edward Charles Jacobs, Judge

***** WIENER, WEISS & MADISON Counsel for Appellant, By: Reid A. Jones Bobby W. Edmiston in -and- his official capacity as BRIAN A. EDDINGTON Bossier Parish Assessor KEAN MILLER LLP Counsel for Appellees, By: Scott L. Zimmer Louisiana Riverboat Gaming Partnership d/b/a Diamond Jacks Casino & Resort FAIRCLOTH MELTON SOBEL Counsel for Appellee, & BASH, LLC Louisiana Tax By: Franklin “Drew” Hoffman Commission -and- ROBERT D. HOFFMAN, JR., APLC

*****

Before WILLIAMS, MOORE, PITMAN, STONE, and STEPHENS, JJ.

MOORE, J., dissents and will assign written reasons.

STEPHENS, J.

We granted a rehearing in order to reconsider our earlier opinion in this matter.

In that earlier opinion, the judgment of the district court was reversed in part, affirmed in part, and vacated in part. Edmiston v. Louisiana Riverboat Gaming P'ship, 52,948 (La. App. 2 Cir. 9/9/19), 278 So. 3d 1113, 1123. As the judgment pertained to the valuation approach used by the Louisiana Tax Commission (“LTC”), we affirmed the district court. As the judgment pertained to the obsolescence factor used by the LTC, we reversed the district court. Finally, as to the remaining dispositions of the judgment, it was vacated. We remanded the matter to the LTC, with instructions on how to proceed. Id. On rehearing, we affirm our earlier opinion.

AFFIRMED ON REHEARING.