reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1407 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1407. Jurisdiction of the board

RS 1407 - Jurisdiction of the board  The jurisdiction of the board shall extend to the following:  (1) All matters relating to appeals for the redetermination of assessments, the determination of overpayments, payment under protest petitions, or other matters within its jurisdiction, as provided in R.S. 47:1431 through 1438 or other applicable law.  (2) All matters relating to the waiver of penalties, as provided in R.S. 47:1451.  (3)(a) All matters related to state or local taxes or fees.  (b) All other jurisdiction otherwise provided by law, including jurisdiction concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease business, ordinary collection suits, summary tax proceedings, rules to seek uniformity of interpretation of common sales and use tax law or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity of a collector's rules, regulations, or private letter rulings, as provided in R.S. 47:337.102.  (4) All matters relating to claims against the state, as provided in R.S. 47:1481 through 1486.  (5) Incidental demands authorized by law in any action pending before the board in the same manner as in a district court pursuant to Code of Civil Procedure Article 1031.  (6) All matters relating to appeals of administrative hearings, assessments, and refund denials by the Louisiana Sales and Use Tax Commission for Remote Sellers.  (7) A petition for declaratory judgment or other action relating to any state or local tax or fee, concerning taxing districts and related proceeds, or relating to contracts related to tax matters; and including disputes related to the constitutionality of a law or ordinance or validity of a regulation concerning any related matter or concerning any state or local tax or fee.  Amended by Acts 1950, No. 316, §16; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022. NOTE: See Acts 2019, No. 360, re: applicability.
LA Rev Stat § 47:1409 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1409. Witness fees and mileage

RS 1409 - Witness fees and mileage Any person summoned or whose deposition is taken shall receive the same fees and mileage as would be allowed in a civil action pending in the district courts and the expense thereof shall be paid by the person summoning such witness or causing the deposition to be taken. These expenses may be assessed as costs by the board. Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1410 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1410. Findings of fact, decisions, and opinions

RS 1410 - Findings of fact, decisions, and opinions A. 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, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon. B.(1) The board may, in its discretion, issue written reasons in addition to its decision or judgment. (2) Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case. (3) Any additional written reasons issued pursuant to this Subsection shall be published on the board's website. Acts 2014, No. 640, §2, eff. June 12, 2014.
LA Rev Stat § 47:1411 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1411. Documents to be served by registered mail

RS 1411 - Documents to be served by registered mail  All papers or documents filed with the board which are required by law to be served upon opposing party or which because of a prayer contained therein, are asked to be served upon the opposing party or any counsel of record representing the taxpayer, or upon the collector or his counsel of record, may be served by registered mail, return receipt requested, and such service shall be valid for all purposes under this Chapter.
LA Rev Stat § 47:1412 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1412. Rules of evidence

RS 1412 - Rules of evidence  The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.
LA Rev Stat § 47:1413 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1413. Rules and regulations

RS 1413 - Rules and regulations  A. In all other matters regarding the conduct of its hearings, the board may prescribe and promulgate rules and regulations not inconsistent with law or the provisions of this Chapter. Upon promulgation, the rules and regulations shall be binding upon parties litigant in any cause over which the jurisdiction of this board shall extend.  B. Rules related to the establishment of fees chargeable for filings and for services rendered by the board shall be subject to review, suspension, or veto pursuant to R.S. 49:968 through 970.  C. The rules and regulations of the board shall be annually reviewed, and may be revised as necessary to provide relative to a prompt adjudication of cases filed against local collectors.  D. By rule promulgated pursuant to this Section, the board may require that in any notice regarding a right to an appeal to the board, the collector shall include any certified or registered mail tracking number for the notice as well as the board's contact information, in a form specified by the board. The failure to include this information shall not extend the time within which any party may file an appeal with the board.  E. Notwithstanding any other provision of law to the contrary, the board may issue orders in the same manner as a district court in the exercise of its jurisdiction or to effectuate its jurisdiction under this Chapter. Any standing orders generally applicable to all cases, including those related to the timeliness and methods of filing, shall be published on the board's website.  Amended by Acts 1950, No. 58, §1; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015.
LA Rev Stat § 47:1414 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1414. Persons authorized to appear before the board

RS 1414 - Persons authorized to appear before the board A. Any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the board shall extend. B. Attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana. C. Certified public accountants duly qualified and licensed under the laws of the state shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants are permitted to practice in Louisiana. D. Enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend. E. A local collector may be represented by any designated employee of the local collector. Acts 1988, No. 227, §1; Acts 2001, No. 717, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014.
LA Rev Stat § 47:1415 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1415. Records open to public inspection

RS 1415 - Records open to public inspection  All pleadings and evidence, documentary or otherwise, including the transcript of the stenographic report of the hearings held before the board in any matter to which its jurisdiction shall extend, shall be public records, open to the inspection of the public; except that after the decision of the board in any proceeding has become final, the board may, upon motion of the taxpayer or other contestant or the collector, permit the withdrawal by the party entitled thereto of originals of books, documents, records, models, diagrams and other exhibits, introduced in evidence before the board; or the board may, on its own motion, make such other disposition thereof as it deems advisable.
LA Rev Stat § 47:1416 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1416. Stenographic reports of hearings

RS 1416 - Stenographic reports of hearings The board shall, upon the request of any party to a matter before it or may upon its own motion, order that the hearing before it shall be reported by a stenographer, or be otherwise recorded and transcribed pursuant to regulation or rule of the board, and the expense thereof shall be paid by the board out of the appropriation for the board. The board may contract for the report of such proceedings or designate the reporter of the board to report such proceedings. The board may supply copies of the transcript of the proceedings to anyone requesting the same and may fix the fee for purchasing such copies. Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1417 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1417. Recusal; board members

RS 1417 - Recusal; board members A. In accordance with the provisions of the Code of Civil Procedure, a board member may voluntarily recuse himself and withdraw from any proceeding in which he cannot accord a fair and impartial hearing or consideration. B.(1) Any party may also request the recusal of a board member by filing a motion for recusal promptly upon learning of the basis for the disqualification, stating with particularity the grounds upon which it is claimed that a fair and impartial hearing cannot be accorded. (2) The issue shall be determined promptly by the remaining board members in accordance with the rules of the Code of Civil Procedure concerning the recusal of district judges. C.(1) Upon the entry of an order of recusal concerning a board member or members, the remaining board members may hear and decide the case, or the chairman may assign the case to be heard in accordance with R.S. 47:1403(B)(2), and the board member acting as hearing judge shall render the judgment of the board. (2) If all board members are recused, the chairman shall promptly notify the chief justice of the Louisiana Supreme Court, who shall appoint a retired judge to adjudicate the case as a hearing judge ad hoc for the board and to render the judgment of the board in the matter. For purposes of this Subsection, any person who has held office as a judge pursuant to Article V, Section 22 of the Constitution of Louisiana may be appointed. The retired judge shall be compensated pursuant to R.S. 11:1384 as for a district court from funds available to the board, and these expenses may be assessed as costs. (3) Upon entry of an order of recusal concerning the board member presiding over a case in the Local Tax Division, the case shall be reassigned to be heard in accordance with Paragraph (2) of this Subsection, or, upon a joint motion of all parties it may either be heard pursuant to Paragraph (1) of this Subsection or be transferred to the district court of proper venue. D. Notwithstanding any provision of law to the contrary, including Chapter 15 of Title 42 of the Louisiana Revised Statutes of 1950, as amended, if any member of the board is recused from a case pursuant to this Section, he may continue to serve as a member of the board while the remainder of the board adjudicates a taxpayer's appeal or claim, but the board member shall have no participation or involvement in any case in which he is recused. Acts 2014, No. 640, §2, eff. June 12, 2014.
LA Rev Stat § 47:1431 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1431. Filing of petition

RS 1431 - Filing of petition  A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.  B. If a taxpayer has complied with the provisions of R.S. 47:337.63, 1576, or 2134, the taxpayer may file a payment under protest petition with the board within the respective periods set forth therein.  C. If a taxpayer disputes an assessment made by a local collector, or a local collector's action or failure to act on a claim for a refund or credit of an overpayment, the taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51, 337.53, or 337.81.  D.(1) In compliance with the provisions of Chapter 2 of Title VI of Book II of the Code of Civil Procedure or other applicable law, an aggrieved party may petition the board concerning a matter authorized pursuant to R.S. 47:1407(7).  (2) Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.  E. Any collector, taxpayer, or other aggrieved party may file a petition or pleading with the board concerning any matter provided for pursuant to R.S. 47:1407(3) or other applicable law. The Louisiana Uniform Local Sales Tax Board may file an action for uniformity pursuant to R.S. 47:337.101 in the same manner as a local collector.  F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax collector, assessor, or the Louisiana Tax Commission, and that action is appealable to the board, the aggrieved party may file a petition with the board in accordance with the provisions of R.S. 47:1998 or 2132, or other applicable law.  (2) Intervention by and joinder of the relevant assessor shall be permitted or required as provided by law.  (3) Nothing in this Subsection shall authorize actions concerning the conduct of tax sales, the nullification of tax sales, or contesting the seizure of movables for collection.  (4) An aggrieved taxpayer may file a petition with the board in accordance with the provisions of R.S. 47:1856 or 1857.  Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022.
LA Rev Stat § 47:1432 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1432. Notice; hearing; decision

RS 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 trial of any redetermination of an assessment, the consideration of a payment under protest petition, for the determination of an overpayment, or other matter to be tried 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.
LA Rev Stat § 47:1433 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1433. Publication of opinions and decisions

RS 1433 - Publication of opinions and decisions The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication shall be competent evidence of the reports of the board for purposes of all courts of the state, without any further proof or authentication thereof. The board's internal deliberations concerning a pending matter shall be considered judicial proceedings for the purposes of R.S. 42:17(B). Acts 2014, No. 198, §1, eff. July 1, 2014.
LA Rev Stat § 47:1435 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1435. Jurisdiction of courts to review decisions of the board

RS 1435 - Jurisdiction of courts to review decisions of the board  A. Except as provided in Article V, Section 5(D) of the Constitution of Louisiana, 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.  D. If 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; Acts 2019, No. 365, §1, eff. Nov. 18, 2019.
LA Rev Stat § 47:1436 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1436. Determination of which appellate court has jurisdiction

RS 1436 - Determination of which appellate court has jurisdiction  A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:  (1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East Baton Rouge.  (2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of this Subsection, by the court of appeal for the parish of East Baton Rouge.  (3) In the case of a corporation or other juridical person which has a principal office or agency in Louisiana, then by the court of appeal for the parish where such principal office or agency is located.  (4) In the case of an agreement between the state collector and taxpayer, then by the court of appeal as stipulated in the agreement.  B. A judgment of the board in a case by or against a local collector may be reviewed as follows:  (1) In the court of appeal for the parish where the tax being litigated is levied, except as provided for in this Subsection.  (2) In the case of an agreement between the parties, then by the court of appeal as stipulated in the agreement.  (3) In the respective court of appeal for the parish of the appellee for any case appealed by a local collector appealing a ruling issued against another local collector pursuant to R.S. 47:337.101 or other applicable law, and if there are appellees from different circuits, then in the court of appeal designated by the board as having the most connection to the matter at issue.  (4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the court of appeal designated by the board as having the most connection to the matter at issue or, if none, then the court of appeal for East Baton Rouge Parish.  C. A judgment of the board in cases that have been consolidated by a joint motion of all parties, including a state collector, may be reviewed as provided for in Subsection A of this Section.  D. A judgment of the board in cases that have been consolidated by a joint motion of all parties may be reviewed as provided for in Subsection B of this Section, with the parish of venue designated in the joint motion.  Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:1437 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1437. Effect of final judgment

RS 1437 - Effect of final judgment  A. When the decision or judgment of the board which has become final contains a finding that the taxpayer is liable for the payment of an amount of tax, interest, and penalty, the amount shall be paid by the taxpayer upon notice and demand from the collector, and shall be collectible by distraint and sale, as provided in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means provided for in Chapter 2-D of this Subtitle or Subtitle III of this Title for a local collector.  B. When the decision or judgment of the board which has become final contains a finding that the taxpayer is entitled to receive a refund or credit of an overpayment, the collector shall promptly enter the credit or make the refund, as the case may be.  C. In addition to the remedies provided for in this Section, or in any other applicable law, a final decision or judgment of the board may also be enforced in any manner provided by law for a final judgment of a district court. A writ of mandamus may also be issued to enforce provisions of Subsection B of this Section relating to final judgments.  Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.