Security Plan Fire Insurance Co. v. Donelon

I «This appeal concerns the Board of Tax Appeals’ (“BTA”) sustaining of a declinato-ry exception raising the objection of lack of subject matter jurisdiction that resulted in the dismissal of a taxpayer’s petition seeking a refund of taxes paid under protest. For the following reasons, we reverse the BTA’s dismissal of the taxpayer’s petition and find that the BTA has subject matter jurisdiction over the dispute herein.

FACTUAL AND PROCEDURAL HISTORY

Assessments by the Commissioner of Insurance

Louisiana Revised Statutes 22:1476(A)(1) requires the Commissioner of Insurance for the Louisiana…