Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO., 169 So. 3d 809

THIBODEAUX, Chief Judge. For the reasons discussed in the consolidated case of Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co., 14-1250 (La.App. 3 Cir. 6/24/15), 169 So.3d 711, the judgment of the trial court is affirmed. Costs of this appeal are assessed against NISCO. AFFIRMED. CONERY, J., dissents and assigns reasons.