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. 585
Abstract: Creates the Tax Court and abolishes the Board of Tax Appeal.
Proposed law establishes the Tax Court within the La. Court of Appeals and abolishes the Board
of Tax Appeals.
Proposed law provides with respect to the minimum number of Tax Court judges, their method
of selection, criteria, term, vacancy, compensation and retirement age.
Proposed law provides with respect to the chief judge and the duties.
Proposed law provides that the Tax Court office shall be domiciled in the La. Court of Appeals
office in EBR Parish.
Proposed law provides that the court may hold sessions at the Courts of Appeals within the
parish of the taxpayer's domicile and that the parish governing authority (except EBR) upon the
judge's request shall provide room in the courthouse or a neutral site at the parish seat when
hearings are held within that parish.
Proposed law provides that there shall be a seal judicially noticed. The seal may be used to
authenticate the official acts of the court or any judge, but failure to use the seal shall not
invalidate any such act.
Proposed law provides that there will be staff consisting of a clerk, who shall serve as clerk of the
Tax Court and shall be an ex officio notary public for the purposes of the court and the division,
and shall give bond with good and solvent surety conditioned upon the faithful performance of
his duties in the sum of $10,000. The clerk shall be the custodian of the docket and records of all
proceedings in the Tax Court.
Proposed law provides for the duties of the clerk and staff: administer oaths and affirmations,
take depositions, certify official acts, and issue subpoenas to compel the attendance of witnesses
and the production of books, papers, and other documents deemed necessary as evidence carrying
out their duties.
Proposed law provides that no clerk or other employee of the court shall act as an attorney,
counselor, or accountant in the matter of any tax or fee within the jurisdiction of the court. Proposed law provides that the Tax Court shall have jurisdiction to hear and determine:
(1) A question of law or fact arising under the tax laws of the state administered by the
LDR, including penalties, interest, fees imposed by the state not specifically excepted by
proposed law, and costs related thereto, claims for refund of an overpayment or credit, and claims
against the state for taxes paid erroneously pursuant to present law (R.S. 47:16.51 et seq.)
(2) A question of law or fact arising from any state fee administered or collected by the
LDR.
(3) A question of law or fact arising from any state tax or fee administered or collected by
the Office of Charitable Gaming or pursuant to Title 27 of the La. Revised Statutes of 1950.
(4) A question of law or fact arising from any state fee administered or collected by the
Office of Alcohol and Tobacco Control.
(5) Any matter over which the Tax Court has jurisdiction transferred to the court by a
district court or the La. State and Local Sales Tax Commission.
(6) An action by a taxpayer or collector seeking a judgment declaring that a rule of the
LDR applicable to a tax or fee within the jurisdiction of the court is contrary to or inconsistent
with law.
(7) The underpayment of taxes on natural resources levied pursuant to present law (R.S.
47:631, et seq.)
(8) Lien Cancellations.
(9) Penalty Waivers.
Proposed law provides that jurisdiction of the Tax Court, shall not extend to:
(1) Ad valorem taxes within the jurisdiction of the La.Tax Commission or other property
taxes.
(2) Insurance premium taxes.
(3) The collection or enforcement of any final nonappealable assessment or judgment.
(4) Any matter brought by a taxpayer where the taxpayer has not exhausted all other
administrative remedies available, unless the taxpayer paid the amount in dispute under protest or
has provided bond or other security pursuant to and authorized by law.
(5) Any criminal matter.
(6) Any claim for damages or other action in tort.
Proposed law provides that the venue and place of hearing for proceedings brought against the
state shall be the Court of Appeal Circuit where the taxpayer is domiciled or at the Tax Court in
EBR, at the election of the taxpayer and proceedings brought against the state shall be subject to
review by the Court of Appeal Circuit for the parish of venue. Hearings may be held at other
locations provided that all parties consent. If there is not mutual consent , the judge shall
determine the best location with as little inconvenience and expense as is practicable.
Proposed law provides that all matters over which the Tax Court has jurisdiction shall be filed
with the Court of Appeal Circuit where the taxpayer is domiciled or at the Tax Court in East
Baton Rouge Parish, and filing fees paid to, the clerk of the Court of Appeal Circuit or Tax
Court, depending on where suit is instituted. Proposed law provides that a suit shall be filed with the clerk of the Court of Appeal Circuit or
Tax Court in the manner provided for civil actions in district court within the applicable time
period set forth in law. The pleadings in the petition shall set forth the basis of jurisdiction and
venue.
Proposed law provides that the Tax Court shall develop forms and information and make them
available in any reasonable manner the court determines as well as convenience regarding filing,
filing fees and follow-up.
Proposed law provides that the proceedings shall be governed first by the administrative
provisions of Title 47 of the La. Revised Statutes of 1950, then by the Code of Civil Procedure to
the extent that such provisions do not conflict with administrative provisions of Title 47 of the
La. Revised Statutes of 1950, and thereafter by the administrative provisions of Title 47 of the
La. Revised Statutes of 1950 when in conflict with the Code of Civil Procedure.
Proposed law provides that the court may order consolidated or expedited proceedings.
Proposed law provides that the court rules regulate service of process.
Proposed law provides that evidence in the Tax Court shall be governed by the provisions of the
Code of Evidence applicable to non-jury trials.
Proposed law provides that persons authorized to appear before the court may be a party who
represents himself, a La. licensed attorney at law, an enrolled agent, a CPA, at the discretion of
the court, a licensed attorney at law, under the laws of another state or DC or a CPA licensed
under the laws of another state or DC and who gives evidence of his qualifications satisfactory to
the court.
Proposed law provides that each judge of the court shall have the power to administer oaths and
take affidavits, subpoena and require the attendance of witnesses and the production of printed
material pertaining to the matter under inquiry, to examine witnesses, and to require the taking of
depositions before any person competent to administer oaths, either within or without the state,
upon notice to the interested party in like manner that depositions of witnesses are taken in civil
actions in the district courts of the state. Parties may summon witnesses or require production of
documents.
Proposed law provides that failure to comply with a subpoena or the refusal of a witness to
testify to any matter regarding which he may be lawfully interrogated, the district judge where the
person resides, or the parish in which such person may be personally served, on application of the
Tax Court judge or upon motion by any party, shall compel obedience by ordering the issuance
of an instanter subpoena, or other appropriate process for contempt, or a rule as in the case of
disobedience of the requirements of a subpoena issued from the district court or a refusal to
testify therein.
Proposed law provides that unless required for the disposition of ex parte matters authorized by
law, a presiding judge shall not communicate in connection with any issue of fact or law, with any party or his representative, or with any officer, employee, or agent engaged in the
performance of investigative, prosecuting, or advocating functions, except upon notice and
opportunity for all parties to participate.
Proposed law provides that in accordance with the rules governing district judges in the state, a
judge shall voluntarily recuse himself and withdraw from any proceeding in which he cannot
accord a fair and impartial hearing or consideration or when required governing rules.
Proposed law provides that any party may request the disqualification of a judge by filing a
motion to disqualify the judge supported by an affidavit, promptly upon learning of the basis for
the disqualification, stating the grounds upon which it is claimed that a fair and impartial hearing
cannot be accorded and the issue shall be determined promptly by the chief judge or other judges
of the court if the affidavit affects the chief judge, with hearings conducted accordingly.
Proposed law provides that 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 party summoning such witness or causing the deposition to
be taken and such expenses may be assessed as costs of court by the presiding judge or
magistrate.
Proposed law provides that filing fees and other charges authorized by law and paid to the court
shall be collected by the clerk and expended for expenses necessary in the operation of the court
as appropriated.
Proposed law provides for a filing fee of $300, and the filing fee for the small claims division
shall be $50; however, the Tax Court may, by rule, revise such filing fees up to a maximum filing
fee of $500 for the Tax Court and up to a maximum of $100 for the small claims division. The
Tax Court also may, by rule, establish other fees chargeable for services rendered by the court
and its small claims division, including fees for service of process.
Proposed law provides that each judge shall make a minute entry and issue signed written
reasons for the judgment which include a concise statement of the facts found by the court and
the conclusions of law reached by the court. The court shall adopt rules and regulations to
address confidentiality of taxpayer information and proceedings before it.
Proposed law provides that each judgment of the court and written reasons for the judgment shall
be published in the manner which the court deems most effective and practicable.
Proposed law provides that a judgment shall be binding upon all parties and with certain
exceptions, shall be final and definitive.
Proposed law provides that a judgment shall be subject to rehearing, reopening, or
reconsideration by the court, within 10 days from the date of its entry, based on any ground
provided for such action in the provisions of the Code of Civil Procedure applicable to nonjury
proceedings. Proposed law provides that the petition of a party for rehearing, reconsideration, or review, and
the order of the court granting it, shall set forth the grounds which justify the action. Nothing in
proposed law shall prevent rehearing, reopening, or reconsideration of a matter because of fraud,
perjury or fictitious evidence. The matter may be heard again but the evidence confined to those
grounds upon which the reconsideration, reopening, or rehearing was ordered. If an application
for rehearing is timely filed, the period within which judicial review under the applicable statute
must be sought shall run from the final disposition of the application.
Proposed law provides that for the convenience of the parties and witnesses and in the interest of
justice, the court upon petition for rehearing, reconsideration, or review of the venue for any
review of the judgment, after contradictory hearing, may establish a different venue, if venue was
determined pursuant to present law (R.S. 47:16.9(B)(2), or (4).
Proposed law provides that a final judgment or order of the court shall be subject to judicial
review by the Court of Appeal Circuit for the parish of venue. Interlocutory, nonfinal, and
nonappealable judgments and orders shall be reviewable as provided by the Code of Civil
Procedure.
Proposed law provides that proceedings for review may be instituted by filing a petition with the
Court of Appeal Circuit for the parish of venue within 30 calendar days after mailing notice of
the judgment. If a rehearing is requested, the request shall be made within 30 calendar days after
mailing notice of the denial of the rehearing request or the notice of the judgment.
Proposed law provides that a party seeking judicial review of the judgment of the Tax Court shall
provide bond as provided by law, except as specifically exempted by law or unless the party is a
taxpayer seeking a refund of taxes paid and no additional amount has been found due.
Proposed law provides that when the Court of Appeal judge has ordered a review, a copy of the
order and petition shall be mailed to the clerk of the Tax Court and to each party or counsel of
record. The order shall command the clerk to send up, within 20 days from the date thereof, the
original transcript of the record, together with all exhibits and evidence attached.
Proposed law provides that if, before the date set for hearing, application is made to the court for
additional evidence, that additional evidence is shown to be material and that there were good
reasons for failure to present it in the proceeding before the Tax Court, the court may order that
the additional evidence be taken before the Tax Court upon conditions determined by the court.
The Tax Court may modify its findings and judgment by reason of the additional evidence and
shall file that evidence and any modifications, new findings, or decisions with the reviewing
court.
Proposed law provides that a review shall be conducted by the reviewing court without a jury and
shall be confined to the record and in cases of alleged procedural irregularities in procedure
before the Tax Court, not shown in the record, proof thereon may be taken in the court. The
reviewing court, upon request, may hear oral argument and receive written briefs Proposed law provides that the reviewing court may affirm, amend, modify, or remand the
judgment of the Tax Court or remand the matter for further proceedings, may reverse or modify
the judgment if the Tax Court is clearly erroneous as determined by the reviewing court. The
reviewing court shall make its own determination and conclusions of fact based upon its own
evaluation of the record reviewed in its entirety. Where the Tax Court has the opportunity to
judge the credibility of witnesses by first-hand observation of demeanor on the witness stand and
the reviewing court does not, due regard shall be given to the Tax Court's determination of
credibility of witnesses.
Proposed law provides that the secretary shall in writing also notify the taxpayer of his right to
appeal to the Tax Court.
Proposed law provides that the chief judge of the Tax Court shall submit a written annual report
to the governor, the legislature, and the supreme court.
Proposed law provides that the court may prescribe and promulgate rules in accordance with the
APA with legislative review solely by the House Committee on Ways and Means and the Senate
Committee on Revenue and Fiscal Affairs.
Proposed law provides that any person having a claim against the state for taxes under the
jurisdiction of the Tax Court which were erroneously paid into the state treasury, may present
such claim to the court, in such form and together with proof as the court may require by rule or
regulation and shall consider, examine and investigate evidence, and pass judgment on the claim.
Proposed law provides that, with certain exceptions, claims against the state which have been
approved by the Tax Court shall be payable from monies appropriated to the Tax Court for the
satisfaction of claims.
Proposed law provides that an action of the Tax Court rejecting or refusing to approve any claim
may not be appealed to the courts; however, nothing contained in this Part shall deny a claimant
whose claim has been rejected by the court the right to sue in a court of jurisdiction.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 13:312(1)(a), R.S. 26:354(I), 492(A), 458(F), R.S. 39:51.1(A)(1)(b), R.S.
47:15(14), 114(F)(3), 295(C), 303(B)(5)(d), 303.1(G), 305.14(C), 305.18(C), 305.20(E),
305.53(B)(2), 1508.1(B), 1520(B), 1561, 1565(A) and (B), 1566(C), 1567, 1578(B)(2), (3) and
(4)(a), 1580(A)(3), 1603(A), 1621(F), 1625 through 1627, 1688, 1689; Adds R.S. 13:312(B),
47:16.1 through 26 and 16.31 through 34; Repeals R.S. 36:4(B)(1)(p), R.S. 47:1401 through
1416, 1431 through 1438, 1451, 1471 and 1481 through 1486)