§1436. Determination of which appellate court has jurisdiction
A. A decision or judgment of the board in a case by or against a state collector may be reviewed as follows:
(1) In the case of an individual, by the court of appeal for the parish in which he is domiciled, or if not domiciled in any parish, then by the court of appeal for the parish of East Baton Rouge.
(2) In the case of a juridical person, except as provided in Paragraphs (3) and (4) of this Subsection, by the court of appeal for the parish of East Baton Rouge.
(3) In the case of a corporation or other juridical person which has a principal office or agency in Louisiana, then by the court of appeal for the parish where such principal office or agency is located.
(4) In the case of an agreement between the state collector and taxpayer, then by the court of appeal as stipulated in the agreement.
B. A judgment of the board in a case by or against a local collector may be reviewed as follows:
(1) In the court of appeal for the parish where the tax being litigated is levied, except as provided for in Paragraph (2) of this Subsection.
(2) In the case of an agreement between the local collector and taxpayer, then by the court of appeal as stipulated in the agreement.
C. A judgment of the board in cases that have been consolidated by a joint motion of all parties, including a state collector, may be reviewed as provided for in Subsection A of this Section.
D. A judgment of the board in cases that have been consolidated by a joint motion of all parties may be reviewed as provided for in Subsection B of this Section, with the parish of venue designated in the joint motion.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018.
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