§ 47:1408 — Power to administer oaths and issue rules, orders, or subpoenas

§1408. Power to administer oaths and issue rules, orders, or subpoenas
A. For purposes of enforcing or administering this Chapter, any member of the board
and the secretary-clerk for the board shall have the following powers:
(1) Any board member and the secretary-clerk may administer oaths and take
affidavits.
(2) Any board member may compel discovery, issue subpoenas, and require the
attendance of witnesses and the production of books, papers, and documents pertaining to
the matter under inquiry, at any designated place of hearing.
(3) Any board member may examine witnesses, and may require the taking of
depositions before any person competent to administer oaths, either within or without the
state, in like manner that depositions of witnesses are taken or discovery is compelled in civil
actions in the district courts of the state.
B. Any party to a matter pending before the board may summon witnesses or require
the production of papers, other documents, answers to requests for admissions, or answers
to interrogatories in the same manner as witnesses are summoned, discovery completed, or
papers required to be produced in civil actions in the district courts of the state.
C. If any person fails to comply with any order or subpoena issued under authority
of this Chapter, or refuses to testify to any matter regarding which he may be lawfully
interrogated, a judge of the district court of the parish in which such person either resides or
may be personally served, or any other judge with personal jurisdiction over such person, on
application of the board or any member thereof, shall immediately compel obedience by
ordering the issuance of an instanter subpoena, or other appropriate process for contempt, or
a rule as in the case of disobedience of the requirements of a subpoena issued from such
court or a refusal to testify therein.
D.(1) An action may be brought in the Board of Tax Appeals pursuant to the
provisions of R.S. 47:314, 337.33, 337.43, 1547, 1574.1, 1574.2, or 1582, and the provisions
of those Sections shall apply to the Board of Tax Appeals and its Local Tax Division in the
same manner as for a district court. In addition to the remedies otherwise provided for in this
Section, any interested party may file a motion or rule in any court of competent jurisdiction
alleging a violation of any order issued by the board or its local tax judge pursuant to
applicable law, and the district court shall consider any violation shown to be a contempt of
the court and shall immediately punish the violator in accordance with R.S. 13:4611(1) and
all other applicable laws for contempt of court.
(2)(a) In addition to all other remedies provided for in this Section, the failure to
obey any order or subpoena issued under the authority of this Chapter shall constitute
contempt of court, and may be punished by the board or its local tax judge in accordance
with the provisions of Section 2 of Chapter 4 of Title I of Book I of the Code of Civil
Procedure, R.S. 13:4611(1), or any other laws applicable to contempt of court. Any action
finding anyone in contempt pursuant to this Paragraph shall be subject to an appeal or
supervisory writ as provided for in R.S. 47:1434 through 1436.
(b) The board, through any member or its counsel, may appear in any proceeding to
oppose an appeal pursuant to this Paragraph and may otherwise appear in defense of its
jurisdiction.
(3) The authority pursuant to Code of Civil Procedure Article 1426 shall apply to the
board and its Local Tax Division in the same manner as for a district court, and the board
may issue an order in accordance with the provisions of Code of Civil Procedure Article
1426 concerning any subpoena or other discovery pursuant to this Title.
E.(1) The provisions of this Section may be enforced by any duly commissioned
person, shall be enforced by the sheriff wherever such person may be found, and shall be
enforced by the Department of Public Safety and Corrections, office of state police, when a
direct contempt occurs in a state building.
(2) The service of papers filed with the board, or of the orders or judgments of the
board, may be made in accordance with any of the provisions of the Code of Civil Procedure
or in accordance with the provisions of R.S. 47:1411.
(3) Upon request of either the chairman or the local tax judge, any officer or
employee of the board may be issued a commission pursuant to the provisions of R.S.
40:1379.1 in order to further any of the provisions of this Section.

Legislative History

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2022, No. 429, §1, eff. June 15, 2022.