NORTHWESTERN LOUISIANA CANCER CENTER LLC ET AL v. LOUISIANA TAX COMMISSION ET AL (2025)

Writ application granted. See per curiam.

JMG

JLW

JDH

WJC

JBM

PDG

Supreme Court of Louisiana November 05, 2025

SUPREME COURT OF LOUISIANA

No. 2025-C-00833

NORTHWESTERN LOUISIANA CANCER CENTER, LLC, ET AL.

VS.

LOUISIANA TAX COMMISSION, ET AL.

On Writ of Certiorari to the Court of Appeal, Third Circuit

PER CURIAM.

Writ granted. As this court held in Gisclair v. Louisiana Tax Commission, 09-0007, p. 10 (La. 6/29/09), 16 So.3d 1132, 1139, to be a legality challenge, plaintiff must seek to void the assessment, contesting the validity of the ad valorem tax itself, or challenge the constitutionality of the tax provisions or administration of the tax provisions. A challenge to the validity of a tax on exempt property presents a legality issue that may be reviewed directly by the district court. Triangle Marine, Inc. v. Savoie, 95-2873, p. 6 (La. 10/15/96), 681 So.2d 937, 941. The Louisiana Tax Commission has original jurisdiction over a correctness challenge, while the district court has original jurisdiction over legality challenges. Triangle Marine, 95-2873 at 4, 681 So.2d at 939; Gisclair, 09-0007 at 6, 16 So.3d 1136.

The plaintiffs here seek to void the tax assessment. We thus conclude that plaintiffs’ claim constitutes a challenge to the legality of the taxes levied, over which the Louisiana Tax Commission lacks jurisdiction. We further find that plaintiffs cannot recover under La. R.S. 47:2132(A) or La. R.S. 47:2132(D) when they have failed to meet the requirements of La. R.S. 47:2134(C). The court of appeal erred in holding to the contrary.

For the foregoing reasons, we reverse the judgment of the court of appeal and enter a judgment dismissing plaintiffs’ claims against defendant on the peremptory exception of lack of subject matter jurisdiction.

Cole, J., recused.