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)]
HB 583 Original 2019 Regular Session Dwight
Abstract: Extends the jurisdiction of the Board of Tax appeals over matters of unlawful
unconstitutional taxes and petitions for declaratory judgment related to the constitutionality
of laws or ordinances, or the validity of a regulation.
Present law authorizes state courts to provide a legal remedy in cases where taxes are claimed to be
an unlawful burden upon interstate commerce or when the collection of taxes violates any Act of
Congress, the U. S. Constitution, or the Constitution of La.
Proposed law retains present law and extends jurisdiction to the Board of Tax Appeals (the board)
to handle such cases. Proposed law also authorizes state courts and the board to provide a legal
remedy for cases where tax are claimed to be unconstitutional under any provision of the U.S.
Constitution or the Constitution of La.
Present law authorizes a court of competent jurisdiction to determine in an action for declaratory
judgment the validity or applicability of a rule. Proposed law retains present law and additionally
authorizes the board to make such determination.
Present law provides for the jurisdiction of the board over matters of appeals, waiver of penalties,
rules, petitions, claims against the state, and incidental demands. Proposed law retains present law
and additionally extends the jurisdiction to include petitions for declaratory judgment related to the
constitutionality of laws or ordinances, or the validity of a regulation.
Present law includes collectors responsible for collecting local taxes where an action is appealable
to the board in the definition of local collector. Proposed law amends the definition to include
collectors responsible for collecting local fees and excludes actions appealable to the board and tax
matters within the jurisdiction of the La. Tax Commission.
Present law authorizes an aggrieved taxpayer to appeal to the board for matters related to
assessments or determinations of alleged overpayment. Proposed law retains present law and
additionally authorizes aggrieved parties to petition the board over petitions for declaratory judgment
related to the constitutionality of laws or ordinances, or the validity of a regulation
Present law grants the courts of appeal the exclusive jurisdiction over the decisions and judgments
made by the board. Proposed law retains present law and additionally grants the supreme court
authority over matters related to constitutionality of laws or ordinances. Present law states that the Board of Tax Appeals has no jurisdiction to declare a statute or ordinance
unconstitutional. The board must order the case to be transferred to the proper district court venue.
The district court will determine the constitutionality and then may order the case to be remanded
back to the board. Proposed law repeals present law.
Effective Jan 1, 2020 if the proposed amendment of Article VII, and addition of Article V, Section
35 of the Constitution of La. contained in the Act which originated as House Bill No. 428 of this
2019 R.S. of the Legislature is adopted at a statewide election and becomes effective.
(Amends R.S. 47:337.63(C), 337.97, 1418(4)(b), 1435(A), (C), and (D), and 1576(D); Adds R.S.
47:1407(6) and 1431(D); Repeals R.S. 47:1432(B))