195 So. 3d 1225
La. Ct. App.2016Background
- Hotel Ambassador (Taxpayer) owned property assessed by Orleans Parish Assessor (Assessor) for 2014; Board of Review modified the Assessor’s valuation and Assessor appealed to the Louisiana Tax Commission (LTC).
- LTC issued a Decision and Order signed February 10, 2015; a certified copy was noted in LTC files and a transmittal letter was dated February 18, 2015. The LTC later attested it mailed the decision on March 3, 2015 and Assessor received it March 5, 2015.
- La. R.S. 47:1998 gives parties 30 days to institute suit "within thirty days of the entry of any final decision" of the LTC.
- Assessor filed for judicial review in district court on March 18, 2015. Taxpayer filed exceptions, including prescription/untimeliness, arguing the 30-day period began on February 10 (date of signing).
- Trial court sustained Taxpayer’s prescription exception and dismissed Assessor’s suit; Assessor moved for a new trial with LTC affidavit about mailing; trial court denied the motion. Assessor appealed.
Issues
| Issue | Assessor's Argument | Taxpayer's Argument | Held |
|---|---|---|---|
| When does the 30-day appeal period under La. R.S. 47:1998 begin (date of signing/entry vs. date of mailing/notice)? | 30-day period runs from the date the LTC mailed/transmitted the decision (date of notice/issuance). | 30-day period begins on the date the LTC signed/entered the decision (date of issuance on document). | The court held the 30-day period runs from the date a copy of the LTC decision is mailed (or otherwise transmitted) to the parties; Assessor’s suit was timely. |
Key Cases Cited
- EOP New Orleans, L.L.C. v. Louisiana Tax Commission, 809 So.2d 387 (La. App. 1 Cir. 2001) (held delay for judicial review began on date notice of LTC final decision was mailed)
- Marshall v. Maynard, 35 So.3d 1134 (La. App. 4 Cir. 2010) (treated signing date as entry for running appeal period under La. R.S. 47:1998)
- Johnson v. Louisiana Tax Commission, 807 So.2d 356 (La. App. 4 Cir. 2002) (defined entry as ministerial act; ran appeal period from date of signing)
- Johnson v. Louisiana Tax Commission, 807 So.2d 329 (La. App. 4 Cir. 2002) (same parties; affirmed that appeal period runs from entry/signing when rehearing not timely sought)