§ 47:1434 — Judicial review of decision of the board

§1434. Judicial review of decision of the board
A. Within thirty days of mailing the notice of the signing of a decision or judgment
of the board, any party may file a motion with the board for review of the decision or
judgment by the appropriate appellate court. The date of actual receipt of a hand-delivered
notice shall be deemed the date of mailing in the event the notice of judgment is hand
delivered in lieu of mailing.
B.(1) In any case where the board has found any tax to be due, except in any payment
under protest petition, the taxpayer shall post a bond when filing a motion for review, with
surety in a form approved by the board for the payment of the tax as finally determined,
together with any interest, additional amounts or additions to the tax provided for by law,
including applicable penalties and attorney fees. The bond shall be payable to the collector
in an amount not to exceed one and one-half times the tax, interest, penalties, and attorney
fees, if any, found to be due.
(2) In lieu of posting the bond required by Paragraph (1) of this Subsection, a
taxpayer may fulfill that requirement by paying into the Escrow Account for the Registry of
the Board an amount not to exceed one and one-half times the tax, interest, penalties, and
attorney fees, if any, found to be due as security pursuant to Paragraph (1) of this Subsection,
together with any fees and costs due to the board. The payment of security pursuant to this
Paragraph shall not suspend the running of interest otherwise provided for in Subtitle II of
Title 47 of the Louisiana Revised Statutes of 1950, as amended, or in the applicable local
ordinances.
(3)(a) For any case in the Local Tax Division, an irrevocable letter of credit issued
by a responsible financial institution shall not be accepted as security in lieu of a bond or a
deposit into the Escrow Account of the Registry of the Board unless it is in the amount of the
security otherwise required by Paragraph (1) of this Subsection and permission is granted by
the local tax judge prior to the expiration of the period for filing a motion for review pursuant
to this Section.
(b) Any such request for approval pursuant to this Paragraph shall be made either by
joint motion or by contradictory motion, and any contradictory motion shall be set for an
expedited hearing. If any such contradictory motion is filed within ten days of the signing
of judgment, it shall be set for hearing so that a decision will be rendered at least seven days
prior to the expiration of the period for filing a motion for review pursuant to this Section.
During any absence, the local tax judge may delegate this review to any member of the
board, and the chairman may act when the local tax judge is not available.
(4) If required, the posting of the security, bond, or payment into escrow, shall be a
condition precedent to the filing of any motion for review with the board.
(5) Except as to the amount, and to the extent not otherwise inconsistent with the
provisions of this Subsection, the nature of the bond or security and the procedures for
posting bond or providing other security shall be consistent with the provisions for providing
security in connection with a suspensive appeal under the Code of Civil Procedure.
C.(1) Within ten days from the filing of the motion for review with the board, the
board shall act upon the motion for review and, if granted, order a return date for the record
to be submitted to the appellate court.
(2) If the movant owes unpaid or taxed fees or costs to the board, the return date shall
be set as thirty days from the payment of these costs. If such costs are not owed, the return
date shall be thirty days from the filing of the motion for review.
(3) On or before the return date, the secretary-clerk of the board shall send the
appellate court the original transcript of the record, together with all exhibits and evidence
thereto attached; which record shall be the basis for any action on review and the decision
of the appellate court shall be rendered upon that record as made up before the board. The
record, and any designation thereof, shall be prepared in accordance with applicable court
rules.
(4) The other deadlines and rules governing the briefing and answering of an appeal
filed pursuant to this Section shall be as provided for in civil matters under the Code of Civil
Procedure and all applicable court rules.
D. The filing of a motion for a new trial, a motion for reconsideration, or the denial
of any such motion does not extend the period within which a party must file a motion for
review for a judgment pursuant to this Section. However, the board shall retain jurisdiction
to make corrections to or revise a judgment until the appellate record is lodged with the
appellate court. If any amended or revised judgment, or judgment following a new trial, is
rendered pursuant to the provisions of Chapter 4 of Title VI of Book II of the Louisiana Code
of Civil Procedure, the delay to file an appeal concerning the amended, revised, or new
judgment shall run from the date of its signing.

Legislative History

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020.