Amendment 3-Tax Appeal Jurisdiction

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PROPOSED CHANGE The proposed amendment would enhance the scope and power of the Board of Tax Appeals and allow the body to rule on whether taxation and fee matters are constitutional under Louisiana or U.S. law. This level of authority is not generally allowed for executive branch agencies. However, the American Bar Association recommends that executive branch tax tribunals should possess at least some limited authority to consider constitutional issues on specific grievances that come before those bodies. Many state tribunals may do so. This amendment would let taxpayers have their entire tax dispute heard in one forum and could expedite resolution. The Board decisions could be appealed to state courts. Taxpayers still would have the option to take their case to the courts instead of the Board of Appeals. The Legislature would be able to pass laws affecting the Board’s jurisdiction and other related matters with a 2/3 vote.

ARGUMENT FOR Taxpayers should be able to seek timely redress for unconstitutional taxes. The Board of Tax Appeals specializes in tax law. Allowing the Board to hear cases involving the constitutionality of tax and fee collections only makes sense. Tax law is complex and experts should review the case first. If either side does not like the decision, they can still appeal to the court system. Following a modernization of the Louisiana tax appeals process in 2014, this change would be another important step toward improving the system to make it fairer and more efficient. It places Louisiana in the mainstream of states that have reformed their tax dispute process. The amendment would reduce delays and costs in deciding tax disputes which is why both business and local government support this change.

ARGUMENT AGAINST Historically, courts have been the only bodies that can decide whether an action or rule complies with the Louisiana or U.S. Constitution. This amendment and its companion act would change that precedent. Unlike judges in the court system, none of the members of the Board of Tax Appeals is elected and they might have less expertise in Louisiana or U.S. constitutional law. Board members might be influenced by the governors who appoint them or the Senators who confirm them. There is no evidence that the current system fails to resolve issues correctly. Constitutional decisions by the Board would be highly likely to be appealed to the courts.

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The Legislature would be able to pass laws affecting the Board’s jurisdiction and other related matters with a 2/3 vote.

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What type of dumbass would vote for this?

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