Louisiana § 47:1410 Findings of fact, decisions, and opinions

Louisiana Statutes

§ 47:1410 — Findings of fact, decisions, and opinions

Louisiana § 47:1410

Title 47Revenue and Taxation

This text of Louisiana § 47:1410 (Findings of fact, decisions, and opinions) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:1410 (2026).

Text

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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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.