§ 47:1435 — Jurisdiction of courts to review decisions of the board

Louisiana § 47:1435

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1435. Jurisdiction of courts to review decisions of the board
A. Except as provided in Article V, Section 5(D) of the Constitution of Louisiana,
the courts of appeal shall have exclusive jurisdiction to review the decisions or judgments
of the board, and the judgment of any such court shall be subject to further review in
accordance with the law relating to civil matters.
B. The court of appeal where a case would be appealable pursuant to R.S. 47:1436
may exercise supervisory jurisdiction over the case pending before the board in the same
manner as provided for in a civil matter pending in a district court within its circuit. The
supreme court may exercise supervisory jurisdiction over the board in all of its cases, in the
same manner as provided for in civil matters.
C. Upon such review, the courts shall have the power to affirm or, if the decision or
judgment of the board is not in accordance with law or is manifestly erroneous on the facts
considering the record as a whole, to modify, or to reverse the decision or judgment of the
board, with or without remanding the case for further proceedings.
D. If a judgment of the board is to be modified or reversed and one court of appeal
judge dissents, the case shall be reargued before a panel of at least five judges prior to
rendition of judgment, and a majority shall concur to render judgment.

Legislative History

Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.