La. R.S. 47:337.61 — Collection by summary court proceeding authorized

In addition to any other procedure provided in this Chapter or elsewhere in the laws
of this state, and for the purpose of facilitating and expediting the determination and trial of
all claims for taxes, penalties, interest, attorney fees, or other costs and charges arising, there
is hereby provided a summary proceeding for the hearing and determination of all claims by
or on behalf of the taxing authority, or by or on behalf of the collector, for taxes and for the
penalties, interest, attorney fees, costs or other charges due thereon, by preference in all
courts, all as follows:
(1) All such proceedings, whether original or by intervention or third opposition or
otherwise, brought by or on behalf of the taxing authority, or by or on behalf of the collector,
for the determination or collection of any tax, interest, penalty, attorney fees, costs or other
charge claimed to be due shall be summary and shall always be tried or heard by preference,
in all courts, original and appellate, whether in or out of term time, and either in open court
or chambers, at such time as may be fixed by the court, which shall be not less than two nor
more than ten days after notice to the defendant or opposing party.
(2) All defenses, whether by exception or to the merits, made or intended to be made
to any such claim, must be presented at one time and filed in the court of original jurisdiction
prior to the time fixed for the hearing, and no court shall consider any defense unless so
presented and filed. This provision shall be construed to deny to any court the right to extend
the time for pleading defenses, and no continuance shall be granted by any court to any
defendant except for legal grounds set forth in the Louisiana Code of Civil Procedure.
(3) That all matters involving any such claim shall be decided within forty-eight
hours after submission, whether in term time or in vacation, and whether in the court of first
instance or in an appellate court, and all judgments sustaining any such claim shall be
rendered and signed the same day, and shall become final and executory on the fifth calendar
day after rendition. No new trial, rehearing or devolutive appeal shall be allowed.
Suspensive appeals may be granted, but must be perfected within five calendar days from the
rendition of the judgment by giving of bond, with good and solvent security, in a sum double
that of the total amount of the judgment, including costs. Such appeals, whether to a court
of appeal or to the supreme court, shall be made returnable in not more than fifteen calendar
days from the rendition of the judgment.
(4) Whenever the pleadings filed on behalf of the taxing authority, or on behalf of
the collector, shall be accompanied by an affidavit of the collector or of one of his assistants
or representatives or of the counsel or attorney filing the same, that the facts as alleged are
true to the best of the affiant's knowledge or belief, all of the facts alleged in said pleadings
shall be accepted as prima facie true and as constituting a prima facie case, and the burden
of proof to establish anything to the contrary shall rest wholly on the defendant or opposing
party.
(5) The provisions of this Section shall apply only in the following instances:
(a) The proceeding is for collection of a tax assessment that has become final, or to
which the provisions of R.S. 47:337.54 or 337.55 apply.
(b) A jeopardy assessment has been or could be issued against the defendant pursuant
to R.S. 47:337.53 for the same tax.
(c) A rule to cease business has been or is concurrently brought against the defendant
pursuant to R.S. 47:337.33 or 337.46.
(d) The matter involves the special authority to enforce collection of taxes collected
from others pursuant to R.S. 47:337.46.
(e) A taxpayer or dealer that fails to make and file any required return or report
where the collector estimates the tax due to be less than one hundred thousand dollars.