Kinchen v. Livingston Parish Council

_JjI respectfully disagree with the majority opinion in this case. I believe that the trial court incorrectly determined that La. R.S. 47:2110 was applicable to the plaintiffs action to challenge the validity of the document transaction tax. The legislature intended La. R.S. 47:2110 to govern only those actions concerning ad valorem taxes. The tax at issue in this case is not an ad valorem tax; it is a document transaction tax or immovable property transaction tax.

Louisiana Revised Statutes 47:2110 is entitled “Suits to recover taxes paid under protest,”1 and it is located in Part II (Pay*902ment…