DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Thierry HB No. 515
Abstract: Authorizes a tax court for the adjudication of state and local tax matters.
Present constitution provides for the jurisdiction of the district courts of the State. District courts
have original jurisdiction of all civil and criminal matters.
Present constitution provides an exception to the jurisdiction of district courts for administrative
agency determinations in worker's compensation matters.
Proposed constitutional amendment retains present constitution and adds an exception for a tax
court as the court of original jurisdiction for civil and criminal tax matters.
Provides for submission of the proposed amendment to the voters at the statewide election to be
held November 4, 2014.
(Amends Const. Art. V, ยง16(A))