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 Reengrossed 2019 Regular Session Dwight
Abstract: Extends the jurisdiction of the Board of Tax Appeals to matters of unconstitutional taxes
and petitions for declaratory judgment or other matters related to the constitutionality of laws
or ordinances, or the validity of a regulation, relating to taxes and fees.
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 this 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 concerning any matter relating
to any state or local tax or fee not within the jurisdiction of the La. Tax Commission. Proposed law
extends jurisdiction of all matters related to state or local taxes or fees.
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.
Proposed law requires an action seeking the declaration that a new law is unconstitutional solely on
the basis of noncompliance by the legislature shall be brought by declaratory action against the state and the presiding officers of the legislature in the 19
th
JDC with service being perfected upon the
attorney general.
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 this appellate
jurisdiction to the supreme court.
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.
Present law authorizes a collector to enforce the collection of taxes through an ordinary suit under
provisions of law regulating actions for the enforcement of obligations.
Proposed law provides that such suits shall be before the board or any court of competent
jurisdiction.
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. 47:337.45(A)(3), 337.63(C), 337.97, 1407(3), 1418(4)(b), 1435(A), (C), and (D),
1561(A)(3), and 1576(D); Adds R.S. 47:1407(6) and 1431(D); Repeals R.S. 47:1432(B))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Judiciary to the original bill:
1. Make technical changes.
2. Allow for an ordinary suit to enforce the collection of taxes to be brought before the
Board of Tax Appeals or any court of competent jurisdiction.
3. Extend the proposed law jurisdiction of the Board of Tax Appeals to include petitions
for other actions related to the constitutionality of a law or ordinance, or validity of a
regulation, concerning any matter relating to any state or local tax or fee not under the
jurisdiction of the La. Tax Commission.
The House Floor Amendments to the engrossed bill: 1. Make technical changes.
2. Expand the jurisdiction of the board to include all matters related to state or local taxes
or fees.
3. Require actions seeking a declaration that a new law is unconstitutional based solely on
noncompliance shall be brought by a declaratory action against the state and its officers
in the 19
th
JDC with service upon the attorney general.