2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1432 - Notice; hearing; decision

§1432. Notice; hearing; decision

            A. The taxpayer and the collector shall be afforded notice and opportunity to be heard in each proceeding for the redetermination of an assessment, the consideration of a payment under protest petition, or for the determination of an overpayment. A decision or judgment in such matters shall be made as quickly as practicable.

            B.(1)(a) The board has no jurisdiction to declare a statute or ordinance unconstitutional. When the taxpayer or collector has pled the unconstitutionality of a statute or ordinance, the board shall order the case transferred to the district court of proper venue upon the motion of any party if the board finds that the case cannot be resolved without reaching a declaration on the alleged unconstitutionality. Any motion for transfer filed pursuant to this Subsection involving a state statute shall be served upon the attorney general.

            (b) Upon the motion of any party, a hearing on a request for a declaration of unconstitutionality in a case transferred pursuant to this Subsection shall be given priority and be heard by preference in the district court. After the issue concerning the declaration of unconstitutionality has been finally decided, the district court, on the motion of any party or on its own motion, may order the case remanded to the board for adjudication of the underlying tax dispute.

            (c) A district court shall consider de novo the issues of unconstitutionality pled in any case transferred to it pursuant to this Subsection, but upon the joint motion of all parties and the attorney general, the board may develop a record and make a recommendation to the district court on the issue.

            (2)(a) The provisions of Paragraph (1) of this Subsection shall not be used to challenge the constitutionality of any provision of this Chapter, or any other laws relating to the jurisdiction of the board.

            (b) Any party to an action brought pursuant to the provisions of this Chapter that seeks to raise the challenges referenced in Subparagraph (a) of this Paragraph shall file a petition in the Nineteenth Judicial District Court specifically pleading the basis for their challenge prior to either the filing or the deadline for filing of any pleading with the board. Any petition filed pursuant to this Subparagraph shall be served upon the board, the attorney general, and any opposing parties in the underlying board action, and shall be given priority of hearing by the district court. Failure to follow the procedures set forth in this Subparagraph shall bar any appeal on the claims required to be brought pursuant to the provisions of this Paragraph. The provisions of this Paragraph do not extend the date for filing any pleading with the board.

            C. Except upon the joint motion of all parties, the board shall not consolidate a case against a local collector with a case against a state collector or with a case against one or more other local collectors; however, nothing in this Part shall prevent the board, upon the joint motion of all parties and when in the interest of justice and efficiency, from ordering a consolidated hearing for the adjudication of pending cases, provided that each party's own counsel or qualified representative and witnesses may appear and present its case, and provided that the board shall render a separate judgment for any case brought against a local collector, even when such case is considered in a joint hearing together with another case or cases.

            D. If an assessment of a local collector is appealed to the board for redetermination that covers both a sales and use tax matter that is appealable to the board together with a tax matter that is not appealable to the board, the local collector may either consent to the board's adjudication of the matter or consent that the appealable assessment should be reduced by a stipulated amount, and the local collector may then immediately, and without any other delays provided for by law, issue a new assessment for the stipulated amount. The taxpayer's rights and remedies concerning the newly issued assessment shall run from the date of its issuance. The board shall retain jurisdiction to adjudicate all other issues concerning the redetermination or affirmation of the appealed assessment, but shall include the stipulated reduction in its final judgment together with its other findings.

            Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016.