Giant Family, L.L.C. v. Louisiana Tax Commission

J¿FOIL, J.

At issue in this appeal is whether two taxpayers are barred from challenging their assessments for failing to initiate administrative review of those assessments within three days of the closing of the tax rolls. The Louisiana Tax Commission refused to hear the challenges apparently on the basis that they were not timely filed with the Board of Tax Review.1 We find the three-day time limitation does not bar the taxpayers’ challenges to their assessments under the facts of this case, and remand the matter to the Tax Commission.

BACKGROUND

Two taxpayers filed lawsuits in the 19th…