Opinion
NO. 2018 CW 0011
05-14-2018
ZELIA, LLC v. KIMBERLY ROBINSON, SECRETARY, DEPARTMENT OF REVENUE AND TAXATION, STATE OF LOUISIANA; DON PIERSON, SECRETARY LOUISIANA ECONOMIC DEVELOPMENT, STATE OF LOUISIANA; AND STEVEN L. WINDHAM, CHAIRMAN, BOARD OF COMMERCE AND INDUSTRY, STATE OF LOUISIANA
In Re: The Louisiana Department of Economic Development and the Board of Commerce and Industry, applying for supervisory writs, Louisiana Board of Tax Appeals, No. 10430. BEFORE: HIGGINBOTHAM, HOLDRIDGE AND PENZATO, JJ.
WRIT GRANTED. The November 7, 2017, judgment of the Board of Tax Appeals (BTA) is reversed. The BTA erred in denying the exception of lack of subject matter jurisdiction filed by the Louisiana Department of Economic Development and the Louisiana Board of Commerce & Industry. The BTA's jurisdiction, as provided in La. R.S. 47:1407, does not extend to permit the BTA to determine the merits of the contract dispute between Zelia, LLC and Relators, particularly considering the tax assessment issued by the Louisiana Department of Revenue is a secondary issue contingent upon resolution of the contract dispute. See Article V, Sec. 16 of Louisiana Constitution and La. R.S. 13:5104. Therefore, the exception raising the objection of lack of subject matter jurisdiction filed by the Louisiana Department of Economic Development and the Louisiana Board of Commerce & Industry is granted, and the claims asserted by Zelia, LLC against these defendants are dismissed without prejudice.
TMH
GH
AHP
COURT OF APPEAL, FIRST CIRCUIT /s/_________
DEPUTY CLERK OF COURT
FOR THE COURT