GIANT FAMILY, L.L.C. v. LOUISIANA TAX COM'N

Nos. 1999 CA 1752, 1999 CA 1753.

775 So.2d 1219 (2000)

GIANT FAMILY, L.L.C. v. LOUISIANA TAX COMMISSION and Patricia A. Johnson, Assessor, First Municipal District, City of New Orleans 757 St. Charles, L.L.C. v. Louisiana Tax Commission and Patricia A. Johnson, Assessor, First Municipal District, City of New Orleans

Court of Appeal of Louisiana, First Circuit.

December 22, 2000.


Attorney(s) appearing for the Case

William C. Gambel, New Orleans, for Appellant Plaintiff Giant Family, L.L.C.

Vyrona M. Wiltx, Krotz Springs, for Appellee Defendant Louisiana Tax Commission.

John D. Rawls, New Orleans, Stephanie B. LaBorde, Baton Rouge, for Appellee Patricia A. Johnson.

Before: LeBLANC, FOIL, FITZSIMMONS, PETTIGREW, JJ., and JULIEN, Judge Pro Tem.


FOIL, J.

At issue in this appeal is whether two taxpayers are barred from challenging their assessments for failing to initiate administrative review of those assessments within three days of the closing of the tax rolls. The Louisiana Tax Commission refused to hear the challenges apparently on the basis that they were not timely filed with the Board of Tax Review.1 We find the three-day time limitation does not bar the taxpayers' challenges...

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