Kyle Polozola

In his third decade of practice, Kyle Polozola brings true depth and breadth of legal know-how and comprehensive problem-solving abilities to Louisiana’s energy industry. In addition to his litigation and appellate acumen, Kyle provides transactional advice that ranges from property tax matters to regulatory counsel and administrative law matters. He is valued by clients and colleagues alike for legal solutions that are clear, easily understood, highly cost-effective, and parallel to each client’s commercial objectives.

Kyle represents businesses involved in complex oil and gas and commercial litigation, environmental litigation, energy regulatory matters, and oil and gas transactional initiatives, such as mineral title examination and due diligence, including carbon capture, utilization, and storage for alternative energy sources. He guides energy companies through the acquisition and sale of oil and gas properties, as well as assists with the full range of corporate and business advisory services.

Kyle represents local, state, national, and international clients in Louisiana and Texas involved in ad valorem property tax matters. He is active in serving as trial counsel for energy and corporate taxpayers before the Louisiana Tax Commission and as appellate counsel before the Board of Tax Appeals and courts for judicial review. This unique experience originated from a case several years ago where Kyle served as lead counsel before the Louisiana Supreme Court that resulted in a unanimous decision and major verdict for his taxpayer client – a seminal result across the state that has led to many more significant property tax-related appeals.

In addition, Kyle actively participates in helping to define Louisiana’s evolving energy law and regulation. He is an active member of the Louisiana Mineral Law Institute Advisory Council and works with myriad energy organizations to ensure energy regulation makes sense for companies doing business across the Gulf Coast and beyond. Notably, he participated in the Louisiana Risk Charge Commission, a study commission formed by the Louisiana Legislature.

In March 2024, Louisiana Governor Jeff Landry appointed Kyle to serve as a member of the State Board of Commerce and Industry, which overseas Louisiana’s economic development statutory incentive programs designed to assist in attracting business development in the state. The Board advises Louisiana Economic Development on matters such as applications for tax incentive programs, including Enterprise Zone, Industrial Tax Exemption, Quality Jobs, and Restoration Tax Abatement programs.

Highly effective yet totally easy-going, Kyle is an innately collaborative counselor who is valued for his natural ability to establish immediate rapport with clients and matter constituents alike. He is at his best when faced with assembling and leading the right team of lawyers to provide highly specialized legal services to energy industry constituents.