Louisiana Revised Statutes & Codes

La. Rev. Stat. § 47:1998 (2026)

✓ current as of May 2026

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§1998. Judicial review; generally

Notes of Decisions

Cited in 104 cases, 1965–2019 · leading case: Gisclair v. Louisiana Tax Comm'n, 44 So. 3d 272 (La. 2010).

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Gisclair v. Louisiana Tax Comm'n, 44 So. 3d 272 (La. 2010). · cites it 20× “R.S. 47:1998 to challenge the LTC's action in this case.”

Bailey v. Enervest Operating Co., LLC, 43 So. 3d 1046 (La. Ct. App. 2010). · cites it 19× “R.S. 47:1998. The district court also reversed the LTC’s ruling and reinstated the valuations as originally determined by Assessor Bailey.”

Johnson v. Louisiana Tax Comm'n, 807 So. 2d 329 (La. Ct. App. 2002). · cites it 12× “R.S. 47:1998. On December 27, 2000, Panacon filed exceptions of res judicata, no right or cause of action, lack of subject matter jurisdiction, and prescription.”

Williams v. Belle of Orleans, L.L.C., 890 So. 2d 670 (La. Ct. App. 2004). · cites it 14× “R.S. 47:1998, plaintiff, Assessor Williams, was not specially authorized to file this action as required for a representative party by Louisiana Code of Civil Procedure article 694.”

EOP New Orleans, L.L.C. v. Louisiana Tax Comm'n, 809 So. 2d 387 (La. Ct. App. 2001). · cites it 13× “R.S. 47:1998 A(l)(a). 2 Specifically, the issue presented concerns a determination of when a decision of the Louisiana Tax Commission becomes final so that it is subject to review by the district court.”

Williams v. Hotel Ambassador Nola, LLC, 195 So. 3d 1225 (La. Ct. App. 2016). · cites it 16× “R.S. 47:1998 requires for a timely appeal.”

ANR Pipeline Co. v. Louisiana Tax Comm'n, 76 So. 3d 521 (La. Ct. App. 2011). · cites it 15× “R.S. 47:1998. 7 In response to the assessors’ cross-appeals, plaintiffs raised numerous exceptions, including an exception raising the objection of no right of action.”

Bussie v. Long, 243 So. 2d 776 (La. 1971). · cites it 14× “The district court overruled the exception of improper venue but sustained the peremptory exception on the ground that plaintiffs had failed to comply with the administrative procedures in LSA-R.S. 47:1998 and, additionally, that mandamus would not lie to enforce the performance…”

Dow Chem. Co. v. Pitre, 421 So. 2d 847 (La. 1982). · cites it 11× “In the meantime Dow, apparently as a precautionary measure, also filed petitions for appeal and judicial review of the Tax Commission decision in each of the six parishes, pursuant to the provisions of R.S. 47:1998 for review of an action by the Tax Commission.”

Capital Drilling Co. v. Graves, 496 So. 2d 487 (La. Ct. App. 1986). · cites it 4× “The right of action provided in this section shall be in addition to any rights elsewhere provided in this Sub-title, including R.S. 47:1998, affording taxpayers an opportunity to test the legality or correctness of their assessments or ad valorem taxes paid under protest before…”

Lindy Dev., L.L.C. v. Degan, 874 So. 2d 252 (La. Ct. App. 2004). · cites it 8× “If a suit is timely filed contesting the correctness of the assessment pursuant to R.S. 47:1998 and seeking the recovery of the tax, then that portion of the taxes paid that are in dispute shall be deemed as paid under protest and such amount shall be segregated and shall be'…”

Churchill Farms, Inc. v. Louisiana Tax Comm'n, 249 So. 2d 594 (La. Ct. App. 1971). · cites it 18× “The sole judgment in the record does not refer to venue; it only sustains the exceptions of no right of action filed by the Tax Commission and the Sheriff, dismisses the suit at plaintiff’s cost, and reserves to the attorney for the Sheriff his rights to compensation under…”

Show all 104 citing cases →

— La. Rev. Stat. § 47:1998(0) — 1 case

Telecable Assocs., Inc. v. Louisiana Tax Comm'n, 694 So. 2d 279 (La. Ct. App. 1995).

— La. Rev. Stat. § 47:1998(A) — 11 cases

Bailey v. Enervest Operating Co., LLC, 43 So. 3d 1046 (La. Ct. App. 2010). “R.S. 47:1998. The district court also reversed the LTC’s ruling and reinstated the valuations as originally determined by Assessor Bailey.”

Capital Drilling Co. v. Graves, 496 So. 2d 487 (La. Ct. App. 1986). “The right of action provided in this section shall be in addition to any rights elsewhere provided in this Sub-title, including R.S. 47:1998, affording taxpayers an opportunity to test the legality or correctness of their assessments or ad valorem taxes paid under protest before…”

Rickey Tri-Key P'ship v. Dupleix, 462 So. 2d 235 (La. Ct. App. 1984).

Odom v. S. Nat. Gas Co., 72 So. 3d 437 (La. Ct. App. 2011).

Martin v. ANR Pipeline Co., 76 So. 3d 534 (La. Ct. App. 2011).

— La. Rev. Stat. § 47:1998(A)(1) — 10 cases

Errol G. Williams, Assessor, Par. of Orleans v. Opportunity Homes Ltd. P'ship & Louisiana Tax Comm'n, 240 So. 3d 161 (La. 2018).

Johnson v. Louisiana Tax Comm'n, 807 So. 2d 329 (La. Ct. App. 2002). “R.S. 47:1998. On December 27, 2000, Panacon filed exceptions of res judicata, no right or cause of action, lack of subject matter jurisdiction, and prescription.”

Comm-care Corp. v. Louisiana Tax Com'n, 762 So. 2d 770 (La. Ct. App. 2000).

Warren Energy Resources v. La. Tax Com'n, 825 So. 2d 572 (La. Ct. App. 2002).

Hibernia Nat. Bank v. LA TAX COM'N, 652 So. 2d 662 (La. Ct. App. 1995).

— La. Rev. Stat. § 47:1998(A)(1)(a) — 3 cases

Marshall v. Maynard, 35 So. 3d 1134 (La. Ct. App. 2010).

Seal v. Florida Gas Transmission Co., 17 So. 3d 517 (La. Ct. App. 2009).

Jefferson Island Storage & Hub, LLC v. Louisiana Tax Comm'n, 70 So. 3d 1034 (La. Ct. App. 2011).

— La. Rev. Stat. § 47:1998(A)(2) — 5 cases

Lindy Dev., L.L.C. v. Degan, 874 So. 2d 252 (La. Ct. App. 2004). “If a suit is timely filed contesting the correctness of the assessment pursuant to R.S. 47:1998 and seeking the recovery of the tax, then that portion of the taxes paid that are in dispute shall be deemed as paid under protest and such amount shall be segregated and shall be'…”

Louisiana Employers-Managed Ins. Co. v. Litchfield, 805 So. 2d 386 (La. Ct. App. 2001).

Louisiana Emp.-managed Ins. Co. v. Litchfield, 805 So. 2d 386 (La. Ct. App. 2001).

Whitten Found. v. Wilson, 938 So. 2d 100 (La. Ct. App. 2006).

Haynes v. Jackson, 951 So. 2d 305 (La. Ct. App. 2006).

— La. Rev. Stat. § 47:1998(A)(l)(a) — 3 cases

Marshall v. Maynard, 35 So. 3d 1134 (La. Ct. App. 2010).

Jefferson Island Storage & Hub, LLC v. Louisiana Tax Comm'n, 70 So. 3d 1034 (La. Ct. App. 2011).

— La. Rev. Stat. § 47:1998(B) — 1 case

— La. Rev. Stat. § 47:1998(C) — 9 cases

Gisclair v. Louisiana Tax Comm'n, 44 So. 3d 272 (La. 2010). “R.S. 47:1998 to challenge the LTC's action in this case.”

Par. of Plaquemines v. Total Petrochemical & Refining USA, Inc., 64 F. Supp. 3d 872 (E.D. La. 2014).

ANR Pipeline Co. v. Louisiana Tax Comm'n, 76 So. 3d 521 (La. Ct. App. 2011). “R.S. 47:1998. 7 In response to the assessors’ cross-appeals, plaintiffs raised numerous exceptions, including an exception raising the objection of no right of action.”

BONVILLAIN v. Louisiana Land & Expl. Co., 702 F. Supp. 2d 667 (E.D. La. 2010).

— La. Rev. Stat. § 47:1998(F) — 1 case

Erich Sternberg Realty Co., Inc. v. Louisiana Tax Com'n, 560 So. 2d 868 (La. Ct. App. 1990).

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