§ 18-228. Remedy by the courts.  


Latest version.
  • This section shall be construed to provide a legal remedy in the state, city or federal courts, by action of law, in case such taxes are claimed to be an unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act of Congress, of the United States Constitution, or the Constitution of the State of Louisiana, or in any case where jurisdiction is vested in any of the courts of the United States; provided that upon request of the dealer and upon proper showing by such dealer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination, the said dealer, upon agreement to abide by the decision of the courts may pay the additional assessment under protest, but need not file an additional suit. In such cases the tax so paid under protest shall be segregated and held by the tax collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided.

(Ord. No. 8-1992-1, § 11.03, 8-10-92)