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LOOP, INC. v. COLLECTOR OF REVENUE

No. 87-C-0621.

523 So.2d 201 (1987)

LOOP, INC. v. COLLECTOR OF REVENUE, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Granted October 15, 1987.

On Rehearing April 11, 1988.

Attorney(s) appearing for the Case

Mack E. Barham, Robert Arceneaux, Barham & Churchill, New Orleans, Thomas P. James, Lake Charles, CaSandra Jeanell Cooper-Gates, New Orleans, for applicant.

Joanna Wilson, Robert Carpenter, Jr., Baton Rouge, Douglas Hebert, Kinder, for respondent.

DENNIS, Justice.

A special statutory procedure authorizes the Collector of Revenue to petition for judicial review of a Board of Tax Appeals decision within a specified time in the district court of the parish of the taxpayer's principal office. La. R.S. 47:1434, et seq. The question presented by this case is whether the statutory procedure constitutes the Collector's exclusive means of invoking the jurisdiction of the courts and of obtaining judicial review. The...

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