PART II. APPEALS FOR REDETERMINATION OF

ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT

§1431. Filing of petition

            A. Whenever a taxpayer is aggrieved by an assessment made by a state collector, or by a state collector's action or failure to act on a claim for refund or credit of an overpayment, such taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board within the respective periods set forth in R.S. 47:1565, 1566, 1625, or other applicable law.

            B. If a taxpayer has complied with the provisions of R.S. 47:337.63, 1576, or 2134, the taxpayer may file a payment under protest petition with the board within the respective periods set forth therein.

            C. If a taxpayer disputes an assessment made by a local collector, or a local collector's action or failure to act on a claim for a refund or credit of an overpayment, the taxpayer may appeal to the board for a redetermination of the assessment or a determination of the alleged overpayment, by filing a petition with the board as provided in R.S. 47:337.51, 337.53, or 337.81.

            D.(1) In compliance with the provisions of Chapter 2 of Title VI of Book II of the Code of Civil Procedure or other applicable law, an aggrieved party may petition the board concerning a matter authorized pursuant to R.S. 47:1407(7).

            (2) Repealed by Acts 2021, No. 343, §2, eff. Jan. 1, 2022.

            E.(1) Any collector, taxpayer, or other aggrieved party may file a petition or pleading with the board concerning any matter provided for pursuant to R.S. 47:1407(3) or other applicable law, including a rule for bond or other security as provided by law.

            (2) The Louisiana Uniform Local Sales Tax Board may file an action for uniformity pursuant to R.S. 47:337.101 in the same manner as a local collector.

            (3) The provisions of Subtitle III of this Title concerning district courts shall apply to the board and its Local Tax Division in the same manner as for a district court.

            F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax collector, assessor, or the Louisiana Tax Commission, and that action is appealable to the board, the aggrieved party may file a petition with the board in accordance with the provisions of R.S. 47:1998 or 2132, or other applicable law.

            (2) Intervention by and joinder of the relevant assessor shall be permitted or required as provided by law.

            (3) Nothing in this Subsection shall authorize actions concerning the conduct of tax sales, the nullification of tax sales, or contesting the seizure of movables for collection.

            (4) An aggrieved taxpayer may file a petition with the board in accordance with the provisions of R.S. 47:1856 or 1857.

            Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2023, No. 284, §1.