Louisiana Appeals Board Rules Against Taxpayer in Validity Challenge to Ad Valorem Property Taxes

The Louisiana Board of Tax Appeals ruled in favor of the Assessor, the Louisiana Tax Commission (LTC), and the City of New Orleans against taxpayer Douglas and Andry Sustainable Building, LLC, a non-profit corporation. The taxpayer challenged the validity of ad valorem property taxes and made a protest payment covering some, but not all tax years at issue. The Board sustained the LTC’s partial peremptory exception of no cause of action, dismissing all property tax claims for money damages against the LTC because money damages are not permitted in a validity challenge. Additionally, the Board sustained the exception of lack ...