Court Opinion

ID: 9896338
Source: CourtListenerOpinion
Date Created: 2023-11-09 21:09:36.159284+00
Date Added: 2024-06-11T09:14:45.282524
License: Public Domain

COURT OF APPEAL, FIRST CIRCUIT
                                                 STATE OF LOUISIANA

  RE:    Docket Number 2023 -CA -0142

  Sarah Gross, individually and on behalf of all others
  similarly situated

                         versus - -
                                                                       19th Judicial District Court
  State of Louisiana, through the Louisiana Department of              Case #:   651320
  Revenue, Kimberly L. Robinson, Secretary, Louisiana                  East Baton Rouge Parish
  Department of Revenue

  On Application for Rehearing filed on 09/ 28/ 2023 by Sarah Gross, Individually and on behalf of all others similarly situated
  Rehearing                 e

c '                                                51

                                                                                    John Michael Guidry

                                                                                    Wayne Ray Chutz

                                                                                    Walter I. La      III

  Date        NOV a 9 2023

  Rodd Naqu
                             STATE OF LOUISIANA

                               COURT OF APPEAL

                                  FIRST CIRCUIT

                                   2023 CA 0142

   SARAH GROSS, INDIVIDUALLY AND ON BHEALF OF ALL OTHERS
                             SIMILARLY SITUATED

                                      VERSUS

  STATE OF LOUISIANA, THROUGH THE DEPARTMENT OF REVENUE,
 KIMBERLY L. ROBINSON, SECRETARY, LOUISIANA DEPARTMENT OF
                                    REVENUE

CHUTZ, J. would grant for the following reasons:

      I would vote to grant the rehearing for the limited purpose of amending the

decree of the opinion issued on September 15, 2023, to remand with instructions

that the district court transfer the matter to the BTA. See Ransome v. Ransome,

1999- 1291 ( La. App. 1st Cir. 1121100), 791 So. 2d 1. 20, 123 ( ordering the district

court to transfer the matter to the family court after having concluded that laws

determining jurisdiction are procedural in nature and must be afforded retroactive

application from the date of promulgation including pending lawsuits).