§35. Remedies for Taxpayers
Section 35. The remedies required by Article VII, Section 3(A) of this Constitution
shall extend to any unconstitutional tax paid by a taxpayer. The Board of Tax Appeals is
continued, subject to change by law enacted by two-thirds of the elected members of each
house of the legislature. It shall have jurisdiction over all matters related to state and local
taxes or fees or other claims against the state as provided by Chapter 17 of Title 47 of the
Louisiana Revised Statutes of 1950, as amended, subject to change by law. The legislature
may extend the jurisdiction of the Board of Tax Appeals, by a law enacted by a two-thirds
vote of the elected members of each house of the legislature, to matters concerning the
constitutionality of taxes, fees, or other matters related to its jurisdiction which jurisdiction
may be concurrent with the district courts concerning such matters.
Acts 2019, No. 446, §1, approved Oct. 12, 2019, eff. Nov. 18, 2019.