2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1435 - Jurisdiction of courts to review decisions of the board

§1435. Jurisdiction of courts to review decisions of the board

            A. The courts of appeal shall have exclusive jurisdiction to review the decisions or judgments of the board, and the judgment of any such court shall be subject to further review in accordance with the law relating to civil matters.

            B. The court of appeal where a case would be appealable pursuant to R.S. 47:1436 may exercise supervisory jurisdiction over the case pending before the board in the same manner as provided for in a civil matter pending in a district court within its circuit. The supreme court may exercise supervisory jurisdiction over the board in all of its cases, in the same manner as provided for in civil matters.

            C. Upon such review, the courts shall have the power to affirm or, if the decision or judgment of the board is not in accordance with law or is manifestly erroneous on the facts considering the record as a whole, to modify, or to reverse the decision or judgment of the board, with or without remanding the case for further proceedings. An appellate court may also remand a case with an order that it be immediately transferred to the district court pursuant to R.S. 47:1432(B).

            D. Except as otherwise specifically provided for by local rule of a court of appeal, when a judgment of the board is to be modified or reversed and one court of appeal judge dissents, the case shall be reargued before a panel of at least five judges prior to rendition of judgment, and a majority shall concur to render judgment.

            Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016.