Louisiana Revised Statutes 47:1436 – A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:
Terms Used In Louisiana Revised Statutes 47:1436
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Venue: The geographical location in which a case is tried.
A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:
(1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East Baton Rouge.
(2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of this Subsection, by the court of appeal for the parish of East Baton Rouge.
(3) In the case of a corporation or other juridical person which has a principal office or agency in Louisiana, then by the court of appeal for the parish where such principal office or agency is located.
(4) In the case of an agreement between the state collector and taxpayer, then by the court of appeal as stipulated in the agreement.
B. A judgment of the board in a case by or against a local collector may be reviewed as follows:
(1) In the court of appeal for the parish where the tax being litigated is levied, except as provided for in this Subsection.
(2) In the case of an agreement between the parties, then by the court of appeal as stipulated in the agreement.
(3) In the respective court of appeal for the parish of the appellee for any case appealed by a local collector appealing a ruling issued against another local collector pursuant to La. Rev. Stat. 47:337.101 or other applicable law, and if there are appellees from different circuits, then in the court of appeal designated by the board as having the most connection to the matter at issue.
(4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the court of appeal designated by the board as having the most connection to the matter at issue or, if none, then the court of appeal for East Baton Rouge Parish.
C. A judgment of the board in cases that have been consolidated by a joint motion of all parties, including a state collector, may be reviewed as provided for in Subsection A of this Section.
D. A judgment of the board in cases that have been consolidated by a joint motion of all parties may be reviewed as provided for in Subsection B of this Section, with the parish of venue designated in the joint motion.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.