legality challenge in Louisiana

11 Louisiana opinions name it 2 courts 1990–2022 2 in the last five years

The cases below were cited by Louisiana courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (5)

Case	Followed	Cited
Abraham v. Cartergreen lactapp · 1991 · cited in 3 Louisiana opinions naming this issue, 1996–2002 2 sentences 1996That uniformity and equality are given higher priority than true value does not make an attack on the former rather than the latter something other than a challenge for "correctness." See also Abraham v. Carter, 580 So.2d 485, 488 (La.App. 4 Cir.1991) (stating violations of due process and equal protection without factual basis does not create a legality challenge). 1996That uniformity and equality are given higher priority than true value does not make an attack on the former rather than the latter something other than a challenge for “correctness.” See also Abraham v. Carter, 580 So.2d 485, 488 (La.App. 4 Cir.1991) (stating violations of due process and equal protection without factual basis does not create a legality challenge).	3	3
Morgan's Louisiana & Texas Railroad & Steamship Co. v. Pecotgreen la · 1898 · cited in 4 Louisiana opinions naming this issue, 2002–2022 2 sentences 2022See id.: ANR Pipeline, 02– 1479 at pp. 5–6, 851 So.2d at 1149 ; Triangle Marine, 95–2873 at pp. 6–7, 681 So.2d at 941; Morgan's Louisiana, 50 La. 2002Ann. 737 , 23 So. 948, 950-51 (1898), the Court reasoned that a correctness challenge is directed at issues of regularity or correctness of the assessment, such as over-valuation and misdescription, while a legality challenge is directed at issues involving claims that the assessment is void for radical defects or that the assessment is inherently invalid.	1	4
Triangle Marine, Inc. v. Savoiegreen la · 1996 · cited in 4 Louisiana opinions naming this issue, 2009–2022 2 sentences 2013In Gisclair, 16 So.3d at 1136 , the supreme court explained that: “[C]orrectness challenges are directed at issues of regularity or correctness of the assessment, such as overvaluation and misdescription, while legality challenges are directed at issues involving claims that the assessment is void for radical defects that bring into question the existence of any valid assessment.” Subsequently, in Triangle Marine, 681 So.2d 937 , the supreme court explained that a legality challenge also encompasses those claims questioning the constitutionality of the administration of the tax. 2013Rather, an ‘as applied’ challenge, such as the one asserted by the taxpayers herein, can be a legality challenge.” Id. at 941 .	1	4
Soniat v. Board of State Affairsgreen la · 1919 · cited in 3 Louisiana opinions naming this issue, 1996–2002 2 sentences 2002However, as recognized by the Supreme Court in Soniat v. Board of State Affairs, 146 La. 450 , 83 So. 760, 762 (1919): In- the instance there is an assessment of property “subject to taxation,” the as sessment is not open to a legality challenge as having no legal existence; rather “it is open to correction by an increase or reduction in the valuation.” To accept Panacon’s argument would mean that any taxpayer aggrieved by an assessment could automatically sue in district court. 2002However, as recognized by the Supreme Court in Soniat v. Board of State Affairs, 146 La. 450 , 83 So. 760, 762 (1919): In- the instance there is an assessment of property “subject to taxation,” the as sessment is not open to a legality challenge as having no legal existence; rather “it is open to correction by an increase or reduction in the valuation.” To accept Panacon’s argument would mean that any taxpayer aggrieved by an assessment could automatically sue in district court.	1	3
Side by Side Redevelopment, Inc. v. Sixth District Assessor Marshallgreen lactapp · 2010 · cited in 1 Louisiana opinions naming this issue, 2021–2021 1 sentence 2021App. 4 Cir. 6/30/10), 43 So.3d 1059, 1062 (finding that a taxpayer’s claim prescribed when it failed to timely pay the tax under protest which prohibited the district court from hearing a challenge to the validity of that tax); see Lindy Dev., L.L.C. v. Degan, 2003-1078, p. 8 (La.	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in Louisiana. Read the followed side critically anyway.

Also cited on this issue (14)

Case	Cited	Years
ANR Pipeline Co. v. Louisiana Tax Com'n green la · 2003 2 sentences 2022See id.: ANR Pipeline, 02– 1479 at pp. 5–6, 851 So.2d at 1149 ; Triangle Marine, 95–2873 at pp. 6–7, 681 So.2d at 941; Morgan's Louisiana, 50 La. 2013Further, in ANR Pipeline Co. v. Louisiana Tax Commission, 02-1479 (La.7/2/03), 851 So.2d 1145 , the supreme court explained that the Louisiana Tax Commission, an administrative agency, lacks the subject matter jurisdiction over constitutional questions.	3	2009–2022
Bass Partnership v. Gravolet green · 2012 2 sentences 2021App. 4 Cir. 11/21/12), 105 So.3d 224 ] but - but replete in the reported cases, the distinction between a correctness challenge and a legality challenge. 2013Id., 12-0024 at p. 18, 105 So.3d at 235 .	2	2013–2021
In Re Pitre green la · 1994 2 sentences 1996The tax legality dispute in Allied Chemical was resolved by this Court in In re Pitre, 93-2322 (La.1/14/94); 630 So.2d 700 . 1996Thus, the taxpayers in Allied Chemical were asserting a legality challenge which should have been brought pursuant to LSA-R.S. 47:2110. l/The tax legality dispute in Allied Chemical was resolved by this Court in In re Pitre, 93-2322 (La.1/14/94); 630 So.2d 700 .	2	1996–1996
Churchill Farms, Inc. v. Louisiana Tax Comm'n neutral lactapp · 1976 2 sentences 1996Churchill Farms, Inc. v. Louisiana Tax Commission, 338 So.2d 963 (La.App. 4th Cir. 1976). 1996Churchill Farms, Inc. v. Louisiana Tax Commission, 338 So.2d 963 (La.App. 4th Cir.1976).	2	1996–1996
Huber Oil & Tire Corp. v. International Harvester Co. neutral lactapp · 1971 2 sentences 1996Id. 1996Id.	2	1996–1996
State v. Thomas green lactapp · 2006 1 sentence 2014In State v. Thomas, 05-1051 (La.App. 3 Cir. 3/1/06) , 924 So.2d 1146 , abrogated on other grounds by State v. Stevens, 06-818 (La.App. 3 Cir. 1/31/07) , 949 So.2d 597 , this court addressed as an error patent the legality of defense counsel’s waiver of Thomas’ presence from a hearing at which the trial court imposed restitution.	1	2014–2014
State v. Stevens green lactapp · 2007 1 sentence 2014In State v. Thomas, 05-1051 (La.App. 3 Cir. 3/1/06) , 924 So.2d 1146 , abrogated on other grounds by State v. Stevens, 06-818 (La.App. 3 Cir. 1/31/07) , 949 So.2d 597 , this court addressed as an error patent the legality of defense counsel’s waiver of Thomas’ presence from a hearing at which the trial court imposed restitution.	1	2014–2014
Gisclair v. Louisiana Tax Commission green la · 2009 2 sentences 2013In Gisclair, 16 So.3d at 1136 , the supreme court explained that: “[C]orrectness challenges are directed at issues of regularity or correctness of the assessment, such as overvaluation and misdescription, while legality challenges are directed at issues involving claims that the assessment is void for radical defects that bring into question the existence of any valid assessment.” Subsequently, in Triangle Marine, 681 So.2d 937 , the supreme court explained that a legality challenge also encompasses those claims questioning the constitutionality of the administration of the tax. 2013In Gisclair, 16 So.3d at 1136 , the supreme court explained that: “[C]orrectness challenges are directed at issues of regularity or correctness of the assessment, such as overvaluation and misdescription, while legality challenges are directed at issues involving claims that the assessment is void for radical defects that bring into question the existence of any valid assessment.” Subsequently, in Triangle Marine, 681 So.2d 937 , the supreme court explained that a legality challenge also encompasses those claims questioning the constitutionality of the administration of the tax.	1	2013–2013
Cleco Evangeline v. Louisiana Tax Com'n green la · 2002 1 sentence 2013The plaintiffs direct this court to Cleco Evangeline, LLC v. Louisiana Tax Commission, 01-2162 (La.4/3/02), 813 So.2d 351 , wherein the Louisiana Tax Commission first considered the question of whether certain property was properly classified as “public service property” before the question proceeded through the courts.	1	2013–2013
Quality Design and Construction, Inc. v. Capital Glass Company, Inc. neutral lactapp · 2008 1 sentence 2009Gisclair v. Louisiana Tax Commission, 08-1616 (La.App. 1 Cir. 10/3 1/08), 994 So.2d 154 (unpublished).	1	2009–2009
Mennonite Board of Missions v. Adams green scotus · 1983 2 sentences 1991Additionally, LeBlanc alleges that it was never notified of the filing of the lien release bonds as required by the United States Supreme Court in Mennonite Board of Missions v. Adams, 462 U.S. 791 , 103 S.Ct. 2706 , 77 L.Ed.2d 180 (1983). 1991Additionally, LeBlanc alleges that it was never notified of the filing of the lien release bonds as required by the United States Supreme Court in Mennonite Board of Missions v. Adams, 462 U.S. 791 , 103 S.Ct. 2706 , 77 L.Ed.2d 180 (1983).	1	1991–1991
Lorio v. Romano green la · 1972 1 sentence 1990The bond shall be approved by the clerk of court conditioned that in the event the legality of such claim or claims is established by suit or otherwise, the bond shall remain in full force and effect to protect the interest of the claimant in the premises. 4 (emphasis added) In Brunet v. Justice, 264 So.2d 743 (La.App. 4th Cir.), writ denied 262 La. 1178 , 266 So.2d 451 (1972) a release of lien (claim) bond was furnished in compliance with La.	1	1990–1990
Brunet v. Justice neutral la · 1972 1 sentence 1990The bond shall be approved by the clerk of court conditioned that in the event the legality of such claim or claims is established by suit or otherwise, the bond shall remain in full force and effect to protect the interest of the claimant in the premises. 4 (emphasis added) In Brunet v. Justice, 264 So.2d 743 (La.App. 4th Cir.), writ denied 262 La. 1178 , 266 So.2d 451 (1972) a release of lien (claim) bond was furnished in compliance with La.	1	1990–1990
Brunet v. Justice neutral lactapp · 1972 1 sentence 1990The bond shall be approved by the clerk of court conditioned that in the event the legality of such claim or claims is established by suit or otherwise, the bond shall remain in full force and effect to protect the interest of the claimant in the premises. 4 (emphasis added) In Brunet v. Justice, 264 So.2d 743 (La.App. 4th Cir.), writ denied 262 La. 1178 , 266 So.2d 451 (1972) a release of lien (claim) bond was furnished in compliance with La.	1	1990–1990

Statutes the citing opinions construe

LA § La. Rev. Stat. § 3 (7) LA § La. Rev. Stat. § 47:2110 (5) LA § La. Rev. Stat. § 1 (3) LA § La. Rev. Stat. § 47:1998 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

OH 43 (1892–2025) PA 40 (1929–2025) NY 16 (1889–2009) LA 11 (1990–2022) TN 8 (1900–2010) CA 8 (1924–2026) MO 6 (1904–2012) OK 4 (1931–1934) IL 3 (1974–2012) MT 3 (1922–2004) NE 2 (1938–1996) KS 2 (1917–2015) ME 2 (2018–2018) CT 2 (1992–2008) KY 2 (1957–1994) MA 2 (1995–2006) WA 2 (1895–1911)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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