Louisiana Revised Statutes Tit. 47, § 1857. Corrections and changes

B. (1) Any company may institute suit in the Board of Tax Appeals or any court having jurisdiction of the cause of action for the purpose of contesting the correctness or legality of any determination related to corrections and changes of its assessed valuation for taxation by the Louisiana Tax Commission under this Section, which suit must be instituted within thirty days after receipt of the notice ordering the change. However, to state a cause of action, the petition instituting the suit shall name the Louisiana Tax Commission as defendant and shall set forth not only the correction or change of its assessed valuation for taxation made by the Louisiana Tax Commission, but also the assessed valuation for taxation that the company deems to be correct and legal and the reasons therefor.

(2) Any company that has filed suit under these provisions and whose taxes have become due shall pay such taxes under protest as provided in R.S. 47:2134(B) to the officer or officers designated by law for the collection of such taxes and shall cause notice or notices to issue in such suit to the officer or officers as provided in R.S. 47:2134(B). Upon receipt of such notice or notices, the amount paid under protest shall be segregated and invested by such officer or officers either in an interest-bearing account or in a certificate of deposit pending a final, nonappealable judgment in the suit.

(3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to all actions instituted pursuant to this Section. All references to the reviewing court shall be deemed to mean either a district court of proper venue or the Board of Tax Appeals.