§ 47:1998 — Judicial review; generally

Louisiana § 47:1998

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1998. Judicial review; generally
A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient body
in the state dissatisfied with the final determination of the Louisiana Tax Commission under
the provisions of R.S. 47:1989 shall have the right to institute suit within thirty days of the
entry of any final decision of the Louisiana Tax Commission in the district court for the
parish where the Louisiana Tax Commission is domiciled or the district court of the parish
where the property is located for review of the correctness of an assessment by an assessor.
Any taxpayer who owns property assessed in more than one parish may institute this suit in
either the district court for the parish where the tax commission is domiciled or the district
court of any one of the parishes in which the property is located and assessed, provided at
least twenty-five percent of the parishes where the property is located are named in the suit.
However, if at least twenty-five percent of the parishes are not named in the suit, then suit
shall be filed in the parish where the property is located.
(b)(i) The proceedings in the suit shall be heard pursuant to R.S. 49:978.1 and by
preference at the time fixed by the district court or the Board of Tax Appeals. No new trial
or rehearing shall be allowed.
(ii) Any appeal from a judgment of the district court shall be heard by preference
within sixty days of the lodging of the record in the court of appeal. The appeal shall be
taken thirty days from the date the judgment of the district court is rendered. If such appeal
is timely filed, any amount of taxes that were paid under protest pursuant to R.S. 47:1856(E)
shall remain segregated and invested pursuant to that Subsection and no bond or other
security shall be necessary to perfect such appeal.
(iii) In the event the supreme court grants a writ of certiorari, the court shall hear the
appeal on the next regular docket of the court.
(2) Any taxpayer who has filed suit under this provision and whose taxes have
become due shall pay such taxes under protest or timely file a rule to set bond or other
security pursuant to R.S. 47:2134, shall cause to issue notice to the officer designated by law
for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause service
of process to be made on the Louisiana Tax Commission as the officer designated by law to
assess the property as provided for in R.S. 47:2134(B). However, the portion of taxes that
is not in dispute shall be paid without being made subject to the protest.
B.(1) Any taxpayer or bona fide representative of an affected tax-recipient body in
the state shall have the right to institute suit in either the district court for the parish where
the tax commission is domiciled or the district court of the parish where the property is
located, for the purpose of contesting the correctness or legality of any change in assessment
made against the property under written instructions of the tax commission, pursuant to R.S.
47:1990, which suits must be instituted within thirty days after the date of the written
instructions of the tax commission ordering the change.
(2) Any taxpayer who owns property assessed in more than one parish may institute
this suit in either the district court for the parish where the tax commission is domiciled or
the district court of any one of the parishes in which the property is located and assessed,
provided at least twenty-five percent of the parishes where the property is located are named
in the suit. However, if at least twenty-five percent of the parishes are not named in the suit,
then suit must be filed in the parish where the property is located.
(3) Any taxpayer in the state who has filed suit under these provisions and whose
taxes have become due shall pay the taxes under protest or timely file a rule to set bond or
other security pursuant to R.S. 47:2134, shall cause to issue a notice to the officer designated
by law for the collection of such tax under the provisions of R.S. 47:2134(B), and shall cause
service of process to be made on the Louisiana Tax Commission as provided for in R.S.
47:2134(B). However, the portion of taxes that is not in dispute shall be paid without being
made subject to the protest.
C. The assessor shall bring suit, when necessary to protect the interest of the state,
and shall also have the right of appeal and such proceedings shall be without cost to him or
the state; however, prior to the initiation of a lawsuit against a taxpayer who is suspected of
concealing property from assessment, the assessor shall provide written notice to the
governing body of the taxing authority the tax revenues of which are the subject of the
lawsuit.
D. In all suits relating to property taxes the judge shall hear these cases without
delay, in chambers if necessary, without cost to the reviewers or the assessors regardless of
whether the suit was instituted by an assessor or a taxpayer.
E. The plea of estoppel shall never be allowed by the courts of this state in matters
of local or municipal assessments where there are radical defects in the proceedings leading
up to such local assessments, but such plea shall have full effect as against mere subsequent
irregularities or informalities therein where no protest has been made thereto, provided that
nothing contained in this Subsection shall apply to the levying of taxes for the security of any
issuance of bonds.
F. If the assessed valuation finally determined under this Section is greater than the
taxpayer's own assessed valuation, the court shall enter judgment against the taxpayer for the
additional taxes due together with interest at the actual rate earned on the money paid under
protest in the escrow account during the period from the date of notice of intention to file suit
for recovery of taxes pursuant to R.S. 47:2134(B) until paid. If the taxpayer prevails in his
suit to recover taxes paid under protest, the appropriate amount of taxes shall be refunded to
the taxpayer together with interest at the rate set forth above during the period from the date
of payment until the date of such refund.
G. If all appeal delays have run, and a determination of the Louisiana Tax
Commission and a judgment of a court of competent jurisdiction has become final upholding
an assessment, and a taxpayer institutes another suit to contest the correctness of the same
assessment valuation in subsequent years when there has been no change affecting the value
of the assessed property and when the suit is frivolous as provided for in Code of Civil
Procedure Article 2164, the taxpayer shall pay reasonable attorney fees, expert fees, and costs
incurred by the assessor in defending the subsequent suit contesting the assessment, if the
determination of the Louisiana Tax Commission and the judgment of a court of competent
jurisdiction becomes final upholding the assessment in full.
H.(1) For purposes of this Section, references to the district court for the parish
where the Louisiana Tax Commission is domiciled shall be deemed to mean either the
district court for East Baton Rouge Parish or the Louisiana Board of Tax Appeals.
(2) A review by the Board of Tax Appeals pursuant to this Section shall be in
accordance with the provisions of this Section applicable to a district court and shall be
pursuant to its jurisdiction under Article V, Section 35 of the Constitution of Louisiana over
all matters related to state and local taxes or fees, provided that the matter shall be subject
to review finally by the courts on appeal pursuant to the provisions of Chapter 17 of Subtitle
II of this Title.
I. The Louisiana Tax Commission shall receive a copy of every filing in a suit under
this Section, and may intervene in accordance with the applicable provisions of the Code of
Civil Procedure.

Legislative History

Amended by Acts 1980, No. 601, §1, eff. July 23, 1980; Acts 1982, No. 609, §1; Acts 1986, No. 540, §1; Acts 1988, No. 588, §1, eff. July 14, 1988; Acts 1988, No. 719, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 53, §1, eff. July 1, 1995; Acts 1995, No. 272, §1, eff. July 1, 1995; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §2, eff. July 30, 2003 Acts 2003, No. 792, §2, eff. July 27, 2003; Acts 2004, No. 461, §3, eff. July 1, 2006; Acts 2006, No. 390, §1; Acts 2009, No. 511, §1; Acts 2010, No. 926, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.