Opinion ID: 1092110
Heading Depth: 1
Heading Rank: 2

Heading: jurisdiction

Text: Under Article 5, Section 5(D) of the Louisiana Constitution of 1974, a case shall be appealable to the supreme court if a law has been declared unconstitutional. Consequently, this court has appellate jurisdiction to determine whether the trial court erred in granting plaintiffs' motion for partial summary judgment seeking a declaration that LA.REV.STAT. 26:342 was unconstitutional as amended in 1974 and in 1979. Further, subsection (F) of Article 5, Section 5 provides that if the supreme court has appellate jurisdiction under Section 5, then that jurisdiction may extend over all issues involved in the civil action before it. [4] Therefore, despite the State's arguments to the contrary, we may choose to exercise appellate jurisdiction over the exception of prescription in this case. [5] We do not, however, interpret Article 5, Section 5(F) to mean that we have appellate jurisdiction over all issues raised in the plaintiff's petition but only those which have been ruled on by the trial court. Consequently, although it was argued by plaintiffs' that the tax exemption scheme set forth by LA.REV.STAT. 47:4301-06 is unconstitutional, that issue is not before this court because it was not included in the partial motion for summary judgment nor ever ruled on by the trial court. [6]