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Regular Session, 2013
HOUSE BILL NO. 515
BY REPRESENTATIVE THIERRY
COURTS: (Constitutional Amendment) Authorizes a State Tax Court
A JOINT RESOLUTION1
Proposing to amend Article V, Section 16(A) of the Constitution of Louisiana, regarding the2
jurisdiction of courts; to provide an exception to the jurisdiction of district courts for3
a tax court; to provide for the jurisdiction of a tax court; to provide for submission4
of the proposed amendment to the electors; and to provide for related matters.5
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members6
elected to each house concurring, that there shall be submitted to the electors of the state of7
Louisiana, for their approval or rejection in the manner provided by law, a proposal to8
amend Article V, Section 16(A) of the Constitution of Louisiana, to read as follows:9
§16. District Courts; Jurisdiction 10
Section 16.(A) Original Jurisdiction. (1) Except as otherwise authorized by11
this constitution or except as heretofore or hereafter provided by law for a tax court12
or for administrative agency determinations in worker's compensation matters, a13
district court shall have original jurisdiction of all civil and criminal matters. (2) It14
shall have exclusive original jurisdiction of felony cases and of cases involving title15
to immovable property, except as provided in (3) below; the right to office or other16
public position; civil or political right; probate and succession matters; except for17
matters before a tax court and administrative agency determination provided for in18
(1) above, the state, a political corporation, or political subdivisions, or a succession,19
as a defendant; and the appointment of receivers or liquidators for corporations or20 HLS 13RS-1052 ORIGINAL
HB NO. 515
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
partnerships. (3) The legislature may provide by law that a family court has1
jurisdiction of cases involving title to movable and immovable property when those2
cases relate to the partition of community property and the settlement of claims3
arising from matrimonial regimes when such action arises as a result of divorce or4
annulment of marriage. (4) The legislature may provide by law for a tax court with5
jurisdiction of civil and criminal cases involving state and local tax matters.6
* * *7
Section 2. Be it further resolved that this proposed amendment shall be submitted8
to the electors of the state of Louisiana at the statewide election to be held on November 4,9
2014.10
Section 3. Be it further resolved that on the official ballot to be used at the election,11
there shall be printed a proposition, upon which the electors of the state shall be permitted12
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as13
follows:14
Do you support an amendment to authorize a tax court for the adjudication15
of civil and criminal state and local tax matters? (Amends Article V, Section16
16(A))17
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, §16(A))