Louisiana Revised Statutes Tit. 47, § 1403. Designation of officers; domicile; quorum; seal

A. (1) The governor shall designate a chairman from the membership of the Board of Tax Appeals.

(2) The member other than the chairman with the longest service on the board shall be its vice chairman, and shall perform duties as may be specified in the rules of the board and delegated by the chairman.

(3) Notwithstanding any provision of law to the contrary, the member appointed pursuant to R.S. 47:1402(D) shall be the hearing judge of the Local Tax Division of the board. For the purposes of the Local Tax Division, the judge shall exercise all jurisdiction, authority, and powers of the board and its chairman, including the hearing of cases to be adjudicated in the division and the rendering of orders and judgments in such cases.

(4) The local tax judge provided for in Paragraph (3) of this Subsection is recognized as having been created as a distinct position in the unclassified service for the purposes of Article X of the Constitution of Louisiana and shall serve as agency head for the Local Tax Division.

(5) In the event of a vacancy lasting more than thirty days or if the local tax judge submits a written request for assistance, the supreme court is authorized to make assignments or appointments for a local tax judge ad hoc in the same manner as authorized pursuant to Article V, Section 5(A) of the Constitution of Louisiana. Notwithstanding any provisions of law to the contrary, any sitting or retired ad hoc judge so assigned shall receive the compensation specified in this Chapter for ad hoc appointment pursuant to this Paragraph.

B. (1) The principal office and domicile of the board shall be at Baton Rouge, Louisiana.

(2) The board may hold meetings at any place within the state, and any member, when designated by the chairman, may act as a hearing judge and conduct hearings for the purpose of receiving testimony, argument, or both and reporting his findings of fact, law, or both to the board for decision or judgment.

(3) The time and place of meetings and hearings shall be designated by the chairman, with a view of securing reasonable opportunity to taxpayers to appear before the board with as little inconvenience and expense to parties and witnesses as is practicable.

(4) The board may allow for a hearing to be held by telephone, video conference, or similar communication equipment, including the administration of oaths in proceedings.

(5) Upon the motion of the local collector, a hearing on the merits in a matter involving only local taxing authorities from a single parish shall be held in that parish. The respective district or other local court shall make available any facilities necessary for the hearing, and any relevant expenses may be taxed as costs, including any costs for a hearing judge in the same amount as specified in R.S. 47:1417(C)(2).

(7) Notwithstanding any provision of law to the contrary, the chairman may designate either of the following as a hearing judge for purposes of Paragraph (2) of this Subsection: