Louisiana Administrative Code
Title 69 - TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES)
Part I - Procedure and Practice before the Louisiana Board of Tax Appeals
Chapter 11 - Local Tax Division
Section I-1101 - General Provisions

Universal Citation: LA Admin Code I-1101

Current through Register Vol. 49, No. 12, December 20, 2023

A. The procedural rules of the board are hereby made applicable to the Local Tax Division, but may be varied by standing order of the local tax judge and shall be subject to the provisions of R.S. 47:1403 concerning the authority of the local tax judge over all cases assigned to it by law.

B. For the purposes of a case in the local tax division, "local collector" shall be substituted for the references in §307 to the "secretary", and the name of the relevant local collectors agency shall be substituted for the reference to the "Department of Revenue" in the sample caption.

C. For the purposes of a case in the local tax division, only three conformed copies of all pleadings and memoranda shall be required to be filed, together with the original, plus copies for any additional service requested.

D. For the purposes of a case in the local tax division, the parties shall comply with Uniform District Court rules 1.5 7-9.10, 9.12-9.13, 9.15-9.18 and chapter 10, unless otherwise provided for by the local tax judge pursuant to rule 1. 4

E. As provided in R.S. 47:1403(A)(3), the local tax judge shall exercise all jurisdiction, authority, and powers of the board and its chairman as related to the local tax division, with supervision and control of all matters related to the local tax division. The local tax judge shall be the appointing authority of the local tax division.

Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 411084 (6/1/2015), Amended LR 46788 (6/1/2020).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.

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