LAC 69:I.327 – Review of Decisions or Judgments of the Board

A. A judicial review of a decision or judgment of the board shall be in accordance with R.S. 47:1434.
B. Any appeal shall be taken in accordance with the law and any applicable court of appeal or Supreme Court rules.
C. There is no suspension or interruption of the time for appeal by a party filing a motion for new trial.
D. A return date on an appeal will not be set until the appellant has advanced the estimated costs due pursuant to C.C.P. art. 2126. The failure to pay any appeal costs due may result in the dismissal of the appeal in accordance with the provisions of the Code of Civil Procedure.

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

HISTORICAL NOTE: Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 41:1082 (June 2015), amended LR 46:786 (June 2020).