Louisiana § 47:1432 Notice; hearing; decision

Louisiana Statutes

§ 47:1432 — Notice; hearing; decision

Louisiana § 47:1432

Title 47Revenue and Taxation

This text of Louisiana § 47:1432 (Notice; hearing; decision) 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. § 47:1432 (2026).

Text

§1432. Notice; hearing; decision

A.The taxpayer, the collector, and other parties to proceedings pursuant to this Chapter shall be afforded notice and opportunity to be heard in each proceeding for the redetermination of an assessment, the consideration of a payment under protest petition, the determination of an overpayment, or the consideration of any other matter to be tried, heard, or considered pursuant to the provisions of this Chapter. A decision or judgment in these matters shall be made as quickly as practicable.

B.An action filed pursuant to this Part shall be deemed in any court of Louisiana to be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article

531.

C.Except upon the joint motion of all parties, the board shall not consolidate a cas

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§1432. Notice; hearing; decision
A. The taxpayer, the collector, and other parties to proceedings pursuant to this
Chapter shall be afforded notice and opportunity to be heard in each proceeding for the
redetermination of an assessment, the consideration of a payment under protest petition, the
determination of an overpayment, or the consideration of any other matter to be tried, heard,
or considered pursuant to the provisions of this Chapter. A decision or judgment in these
matters shall be made as quickly as practicable.
B. An action filed pursuant to this Part shall be deemed in any court of Louisiana to
be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article
531.
C. Except upon the joint motion of all parties, the board shall not consolidate a case
against a local collector with a case against a state collector or with a case against one or
more other local collectors; however, nothing in this Part shall prevent the board, upon the
joint motion of all parties and when in the interest of justice and efficiency, from ordering
a consolidated hearing for the adjudication of pending cases, provided that each party's own
counsel or qualified representative and witnesses may appear and present its case, and
provided that the board shall render a separate judgment for any case brought against a local
collector, even when such case is considered in a joint hearing together with another case or
cases.
D. Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.

Legislative History

Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.