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La. Rev. Stat. § 47:2110 (2026)

Repealed by Acts 2008, No. 819, §2, eff. January 1, 2009.

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§2110. Repealed by Acts 2008, No. 819, §2, eff. January 1, 2009.

Notes of Decisions
Cited in 88 cases, 1963–2019 · leading case: Capital Drilling Co. v. Graves, 496 So. 2d 487 (La. Ct. App. 1986).
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Capital Drilling Co. v. Graves, 496 So. 2d 487 (La. Ct. App. 1986). · cites it 13× “47:2110; 47:2110 authorizes an aggrieved taxpayer to pay ad valorem taxes under protest and file suit for a refund within thirty days after payment; plaintiff paid its 1984 taxes under protest on March 5, 1985; this suit was filed on March 26, 1985, within the thirty day period;…”
Kinchen v. Livingston Par. Council, 967 So. 2d 1137 (La. 2007). · cites it 9× “R.S. 47:2110 contains the exclusive remedy for testing the validity of the documentary transfer tax and because the appellant's petition failed to allege that she had followed the procedures contained in that statute, the petition failed to state a cause of action and the…”
Affordable Hous. Developers, Inc. v. Kahn, 785 So. 2d 251 (La. Ct. App. 2001). · cites it 13× “, 272 (West) (amended 2000; current version at La.Rev. Stat. Ann. § 47:2110 (Supp.2001)).”
Comm-Care Corp. v. Bishop, 696 So. 2d 969 (La. 1997). · cites it 19× “No court of this state shall issue any process whatsoever to restrain the collection of an ad valorem tax imposed by the state, or any political subdivision thereof, under authority granted to it by the legislature or by the constitution.”
First Nat. Bank v. City of New Orleans, 555 So. 2d 1345 (La. 1990). · cites it 10× “R.S. 47:2110 and La.R.S. 47:1998. First National Bank of Commerce sought to recover the bank share tax paid under protest pursuant to La.”
Louisiana Employers-Managed Ins. Co. v. Litchfield, 805 So. 2d 386 (La. Ct. App. 2001). · cites it 21× “R.S. 47:2110 in pari materia with La.R.S.”
Triangle Marine, Inc. v. Savoie, 681 So. 2d 937 (La. 1996). · cites it 23× “The vessel own *939 er paid the ad valorem tax under protest and filed suit under LSA-R.S. 47:2110 against the Cameron Parish sheriff and ex-officio tax collector.”
Allied Chem. v. Iberville Par. Police, 426 So. 2d 1336 (La. 1983). · cites it 8× “R.S. 47:2110. [5] Since that statute does not provide for declaratory relief as prayed for by the plaintiffs, the court sustained the trial court's ruling that the plaintiffs' petitions failed to state a cause or right of action.”
Lindy Dev., L.L.C. v. Degan, 874 So. 2d 252 (La. Ct. App. 2004). · cites it 7× “R.S. 47:2110 discusses how to pay taxes under protest.”
Enter. Prods. Co. v. Whitman, 364 So. 2d 634 (La. Ct. App. 1979). · cites it 7× “For both years Enterprise paid the total tax due but notified the tax collector that the portion of the tax attributable to the LPG in storage was being paid under protest pursuant to LSA-R.S. 47:2110. Pursuant to that statute suits to recover the tax paid under protest,…”
Mississippi River Transmission v. Simonton, 442 So. 2d 764 (La. Ct. App. 1983). · cites it 8× “R.S. 47:2110 to the sheriff and tax collector for Lincoln Parish and denying attorney's fees to the defendant.”
United Gas Pipe Line Co. v. Whitman, 390 So. 2d 913 (La. Ct. App. 1980). · cites it 5× “R.S. 47:2110. In January of 1978 United filed suit for the recovery of the protested 1977 taxes.”
Show all 88 citing cases →
La. Rev. Stat. § 47:2110(A): 12 cases
First Nat. Bank v. City of New Orleans, 555 So. 2d 1345 (La. 1990). “R.S. 47:2110 and La.R.S. 47:1998. First National Bank of Commerce sought to recover the bank share tax paid under protest pursuant to La.”
Rickey Tri-Key P'ship v. Dupleix, 462 So. 2d 235 (La. Ct. App. 1984).
Side by Side Redevelopment, Inc. v. Sixth Dist. Assessor Marshall, 43 So. 3d 1059 (La. Ct. App. 2010).
Affordable Hous. Developers, Inc. v. Kahn, 785 So. 2d 251 (La. Ct. App. 2001). “, 272 (West) (amended 2000; current version at La.Rev. Stat. Ann. § 47:2110 (Supp.2001)).”
Erich Sternberg Realty Co., Inc. v. Louisiana Tax Com'n, 560 So. 2d 868 (La. Ct. App. 1990).
La. Rev. Stat. § 47:2110(B): 5 cases
Comm-Care Corp. v. Bishop, 696 So. 2d 969 (La. 1997). “No court of this state shall issue any process whatsoever to restrain the collection of an ad valorem tax imposed by the state, or any political subdivision thereof, under authority granted to it by the legislature or by the constitution.”
Triangle Marine, Inc. v. Savoie, 681 So. 2d 937 (La. 1996). “The vessel own *939 er paid the ad valorem tax under protest and filed suit under LSA-R.S. 47:2110 against the Cameron Parish sheriff and ex-officio tax collector.”
Fransen v. City of New Orleans, 862 So. 2d 142 (La. Ct. App. 2003).
Triangle Marine, Inc. v. Savoie, 681 So. 2d 937 (La. 1996).
Panacon v. Kahn, 818 So. 2d 1064 (La. Ct. App. 2002).
La. Rev. Stat. § 47:2110(C): 1 case
First Nat. Bank v. City of New Orleans, 555 So. 2d 1345 (La. 1990). “R.S. 47:2110 and La.R.S. 47:1998. First National Bank of Commerce sought to recover the bank share tax paid under protest pursuant to La.”
La. Rev. Stat. § 47:2110(D): 4 cases
Lowrey Chevrolet, Inc. v. Brumley, 510 So. 2d 1294 (La. Ct. App. 1987).
Louisiana Employers-Managed Ins. Co. v. Litchfield, 805 So. 2d 386 (La. Ct. App. 2001). “R.S. 47:2110 in pari materia with La.R.S.”
Casey v. Johnson, 821 So. 2d 743 (La. Ct. App. 2002).
Louisiana Emp.-managed Ins. Co. v. Litchfield, 805 So. 2d 386 (La. Ct. App. 2001).
La. Rev. Stat. § 47:2110(E): 5 cases
Comm-Care Corp. v. Bishop, 696 So. 2d 969 (La. 1997). “No court of this state shall issue any process whatsoever to restrain the collection of an ad valorem tax imposed by the state, or any political subdivision thereof, under authority granted to it by the legislature or by the constitution.”
Mississippi River Transmission v. Simonton, 442 So. 2d 764 (La. Ct. App. 1983). “R.S. 47:2110 to the sheriff and tax collector for Lincoln Parish and denying attorney's fees to the defendant.”
Rickey Tri-Key P'ship v. Dupleix, 462 So. 2d 235 (La. Ct. App. 1984).
Dow Chem. Co. v. Pitre, 421 So. 2d 847 (La. 1982).
Madison Cmty. Apts., Inc. v. Madison Par. Police Jury, 444 So. 2d 1352 (La. Ct. App. 1984).
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