With regard to the appropriate standard of review for those decisions issued by the Board, La.R.S. 47:1435 is instructive and provides that reviewing courts may reverse or modify decisions of the Board, with or without remanding the case, if those decisions are not in accordance with law. R B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 2009-0256, p. 3 (La.App. 1st Cir. 1/11/10), 31 So.3d 1083, 1085. Judicial review of a decision of the Board is rendered on the record as made up before the Board and is limited to facts on the record and questions of law. Id.; see La.R.S. 47:1434.
With regard to the appropriate standard of review for the decisions issued by the Board, La. R.S. 47:1435 is instructive and provides that reviewing courts may reverse or modify decisions of the Board, with or without remanding the case, if those decisions are not in accordance with law. SeeR & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 2009-0256 (La. App. 1st Cir. 1/11/10), 31 So.3d 1083, 1085. Judicial review of a decision of the Board is rendered on the record as made up before the Board and is limited to facts on the record and questions of law. Id.; see La. R.S. 47:1434 and 47:1435(C).
However, tax exemptions are an exceptional privilege that must be expressly and clearly conferred in plain terms. R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 09–0256, p. 4 n. 6 (La.App. 1st Cir.1/11/10), 31 So.3d 1083, 1086 n. 6. Exemptions are strictly construed against the taxpayer. McNamara v. Central Marine Service, Inc., 507 So.2d 207, 208 (La.1987).
However, tax exemptions are an exceptional privilege that must be expressly and clearly conferred in plain terms. R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 09–0256, p. 4 n. 6 (La.App. 1st Cir.1/11/10), 31 So.3d 1083, 1086 n. 6. Exemptions are strictly construed against the taxpayer. McNamara v. Central Marine Service, Inc., 507 So.2d 207, 208 (La.1987).
This court has since considered the application of La. R.S. 47:305.1A and Regulation 4403 to the reconstruction of the living quarters on a barge, in light of McNamara. See R & B Falcon Drilling USA. Inc. v. Secretary, Department of Revenue, 09-0256 (La. App. 1 Cir. 1/11/10), 31 So. 3d 1083. This court concluded that exemption set forth in La. R.S. 47:305.1A did not apply in that case because "the materials and supplies were for the replacement of the living quarters, as opposed to the original construction."
STANDARD OF REVIEW La. R.S. 47:1435 provides that the courts of appeal have exclusive jurisdiction to review the decisions or judgments of the BTA. Judicial review of a decision of the BTA is rendered on the record as made up before the BTA and is limited to facts on the record and questions of law. International Paper, Inc. v. Bridges, 07-1151 (La. 01/16/08), 972 So.2d 1121, 1127 ; R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue, 09-256 (La. App. 1 Cir. 01/11/10), 31 So.3d 1083, 1085 ; See La. R.S. 47:1434. The BTA's findings of fact should be accepted where there is substantial evidence in the record to support them and should not be set aside unless they are manifestly erroneous in view of the evidence on the entire record.
4 Cir.1987) ; Compass Offshore, Inc. v. McNamara, 526 So.2d 425 (La.App. 4 Cir.1988) ; and R & B Falcon Drilling USA, Inc. v. Secretary, Dept. of Rev., 09–256 (La.App. 1 Cir. 1/11/10), 31 So.3d 1083. DISCUSSION
The BTA's findings of fact should be accepted where there is substantial evidence in the record to support them and should not be set aside unless they are manifestly erroneous in view of the evidence on the entire record. R & B Falcon Drilling USA, Inc. v. Secretary, Dept. of Revenue, 2009-0256 (La. App. 1st Cir. 1/11/10), 31 So. 3d 1083, 1085. However, with regard to questions of law, the judgment of the BTA should be affirmed if the BTA has correctly applied the law and has adhered to the correct procedural standards.
However, if the Board's judgment is not in accordance with law, it may be reversed or modified, with or without remanding the case. See La. R.S. 47:1435(C); R & B Falcon Drilling USA, Inc. v. Secretary, Dep't of Revenue, 2009-0256 (La.App. 1 Cir. 1/11/10), 31 So.3d 1083, 1085. DISCUSSION