2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:1410 Findings of fact, decisions, and opinions

§1410.  Findings of fact, decisions, and opinions

The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, make findings of fact and make and file a written decision or judgment thereon.  The board may, in its discretion, issue an opinion in writing in addition to its findings of fact and decision or judgment.