Louisiana Statutes
§ 47:1410 — Findings of fact, decisions, and opinions
Louisiana·Title 47 Revenue and Taxation
A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon. B.
(1)The board may, in its discretion, issue written reasons in addition to its decision or judgment.
(2)Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case.
(3)Any additional written reasons issued pursuant to this Subsection shall be published on the board's website.
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Legislative History
Acts 2014, No. 640, §2, eff. June 12, 2014.
Nearby Sections
15
§ 47:140
Unadjusted basis; in general§ 47:1401
Creation of Board of Tax Appeals§ 47:1404
Employees of the board§ 47:1406
Expenditures§ 47:1407
Jurisdiction of the board§ 47:1409
Witness fees and mileage§ 47:141
Unadjusted basis; inventories§ 47:1412
Rules of evidence§ 47:1413
Rules and regulations