La. R.S. 47:1417 — Recusal; board members

A. In accordance with the provisions of the Code of Civil Procedure, a board
member may voluntarily recuse himself and withdraw from any proceeding in which he
cannot accord a fair and impartial hearing or consideration.
B.(1) Any party may also request the recusal of a board member by filing a motion
for recusal promptly upon learning of the basis for the disqualification, stating with
particularity the grounds upon which it is claimed that a fair and impartial hearing cannot be
accorded.
(2) The issue shall be determined promptly by the remaining board members in
accordance with the rules of the Code of Civil Procedure concerning the recusal of district
judges.
C.(1) Upon the entry of an order of recusal concerning a board member or members,
the remaining board members may hear and decide the case, or the chairman may assign the
case to be heard in accordance with R.S. 47:1403(B)(2), and the board member acting as
hearing judge shall render the judgment of the board.
(2) If all board members are recused, the chairman shall promptly notify the chief
justice of the Louisiana Supreme Court, who shall appoint a retired judge to adjudicate the
case as a hearing judge ad hoc for the board and to render the judgment of the board in the
matter. For purposes of this Subsection, any person who has held office as a judge pursuant
to Article V, Section 22 of the Constitution of Louisiana may be appointed. The retired
judge shall be compensated pursuant to R.S. 11:1384 as for a district court from funds
available to the board, and these expenses may be assessed as costs.
(3) Upon entry of an order of recusal concerning a case in the Local Tax Division, the
case shall be reassigned to be heard by an ad hoc judge appointed by the supreme court
pursuant to R.S. 47:1403(A)(5) with any other board member eligible for that appointment
in accordance with this Subsection, or, upon a joint motion of all parties, it may either be
heard pursuant to Paragraph (1) of this Subsection or be transferred to the district court of
proper venue.
D. Notwithstanding any provision of law to the contrary, including Chapter 15 of
Title 42 of the Louisiana Revised Statutes of 1950, as amended, if any member of the board
is recused from a case pursuant to this Section, he may continue to serve as a member of the
board while the remainder of the board adjudicates a taxpayer's appeal or claim, but the board
member shall have no participation or involvement in any case in which he is recused.
Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2024, No. 307, §1, eff. May 28,
2024.