Legal Opinion
St. Martin v. State
Supreme Court of Louisiana
Decided December 1, 2009No. 2009-C-0935PublishedCited by 20 opinions
1Opinion of the Court
WEIMER, J. 1
hWe granted the plaintiffs’ application for writ of certiorari to resolve whether the Louisiana Board of Tax Appeals (Board) has jurisdiction to certify and hear a class action seeking the payment of statutorily mandated interest due as a result of tax refunds or credits. We find the Board has such jurisdiction and remand the matter to the Board for consideration of the petition for certification.
FACTS AND PROCEDURAL HISTORY
The history of the instant litigation is relatively simple, although it encompasses several years. On January 9, 2004, Michael X. St. Martin, Louis Roussel,…
2Cases cited11 opinions
- Southern Development Co. v. GrecoLouisiana Court of Appeal · 1928
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Loop, Inc. v. Collector of RevenueSupreme Court of Louisiana · 1988
- ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
- International Paper, Inc. v. BridgesSupreme Court of Louisiana · 2008
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3Cited by20 opinions
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- TIN, Inc. v. Washington Parish Sheriff's OfficeSupreme Court of Louisiana · 2013
- Bridges v. BullockLouisiana Court of Appeal · 2013
- Odebrecht Construction, Inc. v. Louisiana Department of RevenueLouisiana Court of Appeal · 2015
- Bannister Props., Inc. v. StateLouisiana Court of Appeal · 2018
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