2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1438 — Date judgment becomes final

§1438. Date judgment becomes final

For the purposes of this Title, the date on which a decision or judgment of the board becomes final shall be determined as provided herein. The decision or judgment of the board shall become final:

(1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time; or

(2) Upon the expiration of the time allowed for filing a petition for appeal, if the decision or judgment of the board has been affirmed or the petition for review dismissed by the district court, and no appeal has been taken; or

(3) Upon dismissal of the appeal, if the decision or judgment of the board has been affirmed or the petition for review dismissed by the district court; or

(4) Upon the expiration of thirty days from the date of issuance of the mandate of the supreme court, if such court directs that the decision or judgment of the board be affirmed or the petition for review dismissed.

If the Supreme Court directs that the decision or judgment of the board be modified or reversed, the decision or judgment of the board rendered in accordance with the mandate of the supreme court shall become final upon the expiration of thirty days from the time it was rendered, unless within such thirty days either the collector or the taxpayer has instituted proceedings to have such decision or judgment corrected to accord with the mandate, in which event the decision or judgment of the board shall become final when so corrected.

If the decision or judgment of the board is modified or reversed by the district court, and if the time allowed for taking an appeal has expired and no such appeal has been taken; or if the appeal has been dismissed; or if the decision of the court has been affirmed by the supreme court, then the decision or judgment of the board rendered in accordance with the mandate of the district court shall become final on the expiration of thirty days from the time such decision or judgment of the board was rendered, unless within such thirty days either the collector or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision or judgment of the board shall become final when so corrected.

If the Supreme Court orders a rehearing, or if the case is remanded by the district court to the board for rehearing, and if the time allowed for taking an appeal has expired, and no such petition has been duly filed; or if the appeal has been dismissed; or if the decision of the court has been affirmed by the supreme court, then the decision or judgment of the board rendered upon such rehearing shall become final in the same manner as though no prior decision or judgment of the board has been rendered.

As used in this section, the term "district court" means any district court of the State of Louisiana having jurisdiction to review the decision or judgment of the board; and the term "mandate" in case a mandate has been recalled prior to the expiration of thirty days from date of issuance thereof, means the final mandate.