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ST. MARTIN v. STATE

No. 2009-C-0935.

25 So.3d 736 (2009)

Michael X. ST. MARTIN, Louis Roussel, III, William A. Neison, et al. v. STATE of Louisiana and Cynthia Bridges, in her Capacity as Secretary of the Louisiana Department of Revenue.

Supreme Court of Louisiana.

December 1, 2009.

Attorney(s) appearing for the Case

Ajubita, Leftwich & Salzer, LLC, Adolph Albert Ajubita; Deborah Maria Sulzer, New Orleans; St. Martin & Bouarque, Michael X. St. Martin, Joseph G. Jevic, III, Houma, for applicant.

James D. Caldwell, Attorney General; Louisiana Department of Revenue, Elroy Anthony James, Monica Doss Washington, Shone Therese Pierre, Nykeba R. Walker, David Michael Hansen, Florence Bonaccorso-Saenz, Kimberly K. Smith, Joe Floyd Stevenson, for respondent.

WEIMER, J.1

We granted the plaintiffs' application for writ of certiorari to resolve whether the Louisiana Board of Tax Appeals (Board) has jurisdiction to certify and hear a class action seeking the payment of statutorily mandated interest due as a result of tax refunds or credits. We find the Board has such jurisdiction and remand the matter to the Board for consideration of the petition for certification.

FACTS AND PROCEDURAL...

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