Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1410
Findings of fact, decisions, and opinions
Official textlegis.la.gov
A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon.
B.
# (1)
The board may, in its discretion, issue written reasons in addition to its decision or judgment.
# (2)
Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case.
# (3)
Any additional written reasons issued pursuant to this Subsection shall be published on the board's website.
Source: view the official text
In this chapter (18 sections)
- 47:1401 · Creation of Board of Tax Appeals
- 47:1402 · Membership of board; qualifications; appointment; term;…
- 47:1403 · Designation of officers; domicile; quorum; seal
- 47:1404 · Employees of the board
- 47:1405 · Retention of records and property by the board
- 47:1406 · Expenditures
- 47:1407 · Jurisdiction of the board
- 47:1408 · Power to administer oaths and issue rules, orders, or…
- 47:1409 · Witness fees and mileage
- 47:1410 · Findings of fact, decisions, and opinions
- 47:1411 · Documents to be served by registered mail
- 47:1412 · Rules of evidence
- 47:1413 · Rules and regulations
- 47:1414 · Persons authorized to appear before the board
- 47:1415 · Records open to public inspection
- 47:1416 · Stenographic reports of hearings
- 47:1417 · Recusal; board members
- 47:1418 · Definitions