2022 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47:1432. Notice; hearing; decision
RS 47:1432 - Notice; hearing; decision
A. The taxpayer, the collector, and other parties to proceedings pursuant to this Chapter 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, the determination of an overpayment, or the consideration of any other matter to be tried, heard, or considered pursuant to the provisions of this Chapter. A decision or judgment in these matters shall be made as quickly as practicable.
B. An action filed pursuant to this Part shall be deemed in any court of Louisiana to be a suit pending in a court of this state for the purposes of Code of Civil Procedure Article 531.
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D. Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.
