2014 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1434 - Judicial review of decision of the board

§1434. Judicial review of decision of the board

A.(1) Within thirty days of the signing of a decision or judgment of the board, the collector or the taxpayer may file a petition with the appellate court for review of the decision or judgment. The party intending to file the petition shall, prior to its filing, notify the board of this intention either at open hearing or by motion. 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 giving the notice of intention to file a petition 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. The posting of such bond shall be a condition precedent to the filing of any petition for review in any appellate court.

(2) Except as to the amount, and to the extent not otherwise inconsistent with the provisions of this Section, 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.

(3) 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.

B. When a petition for review is lodged with an appellate court, the court or its clerk shall mail a copy of the petition to both the secretary-clerk of the board and the opposing party or his counsel. Within ten days from the lodging of the petition, the appellate court shall command the secretary-clerk of the board to send the appellate court, within thirty days from the date thereof, 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.

Acts 2014, No. 198, §1, eff. July 1, 2014.