La. Admin. Code tit. 69 § I-329

Current through Register Vol. 50, No. 9, September 20, 2024

Section I-329 - Filing Fees, Fees and Mileage of Witnesses

A. The board's filing fee schedule is as follows.

1. Initial filing of pleadings:

a. under $10,000 in controversy (appealing an assessment)-no filing fee;

b. under $10,000 in controversy (other matters)-$40;

c. from $10,000 to $50,000 in controversy-$300;

d. over $50,000 in controversy (and all local tax cases)-$450 plus $40 for each additional service requested.

2. All additional, supplemental, and other filings: amendments, motions, oppositions, memoranda, etc.:

a. under $10,000 in controversy-$20;

b. from $10,000 to $50,000 in controversy-$40;

c. over $50,000 in controversy (or local tax case)-$60.

3. Additional, supplemental, and other filings:

a. state filings-$2 per page over 25 pages;

b. local filings-$4 per page over 15 pages.

4. Miscellaneous filings and requests:

a. all paper exhibits-$2 per page;

b. all non-paper exhibits-$5 each;

c. conformed or certified copies-$5 per page;

d. judgment (with 1 certified copy)-$40;

e. motion to appear pro hac vice-$250;

f. request for a subpoena-$25;

g. request to approve appeal bond or other security-$300, but not less than: $1 per each $1,000 of security for review of a commercial surety bond, $3 per each $1000 of security for review of an irrevocable letter of credit, or $1 per each $100 of security for any other authorized means of security, provided that the total cost for approving and accepting a deposit into the registry of the board escrow account shall be set at $300;

h. motion to file an amicus curiae brief-$250;

i. motion for a new trial, for an amended judgment, for reconsideration of a judgment, or motion for review by the appellate court pursuant to R.S. 47:1434-$165;

j. unless otherwise stated in the case scheduling order, these miscellaneous fees shall not apply in any state case with less than $10,000 in controversy.

5. Any collector who files as a petitioner shall pay any amounts payable by a taxpayer in a local tax case, provided that the initial filing fee in any case filed pursuant to R.S. 47:337.101 shall be $300. He shall also pay any applicable costs of service in all cases.

6. The chairman, at his discretion, may reduce or waive any fee in the interest of justice, and the board may suspend any fees or costs in a standing order.

7. Any motion, rule, or proposed order seeking to set, re-set, or continue a hearing on any contradictory rule, motion or exception, and all motions to fix, re-fix, or continue a case for trial on the merits shall be accompanied by a filing fee of $165 plus $25 per additional service requested. Unless otherwise stated in the case scheduling order, this fee shall not apply in any case filed against a state collector, unless the motion was untimely pursuant to the outstanding scheduling order.

8. The board provides service pursuant to R.S. 47:1411. The cost of service by the board is included in the cost specified in §329. A 1-7, but all other matters requesting service or each additional service shall include a service fee of $25.

9. A party requesting the additional service of a subpoena or other document by a sheriffs office shall remit a separate check payable in the correct amount to the relevant sheriff. Any party requesting service on the Secretary of State shall remit an additional $50.

10. The board may provide by standing order that the filing fees pursuant to §329 of this Part. A shall be deemed an advance cost deposit, to be deposited into the board's escrow account and logged into the registry of the board. This deposit shall be considered assessed as a cost against the original petitioner upon the rendering of a judgment in the case, and any filing fees in state cases shall be then be considered self-generated revenue of the board and transferred from the board escrow Account to be deposited as filing fees pursuant to applicable law. If the judgment resolving a case instead taxes the depositing petitioner(s)' costs to another party, then the funds shall be refunded to the depositing petitioner from the board escrow account in accordance with the applicable judgment and following collection by the board of the applicable costs from the party against whom they were taxed.

B. Any witnesses subpoenaed, or whose deposition is taken under R.S. 47:1409, shall receive the same fees and mileage as witnesses in Louisiana district courts. Such fees and mileage and the expenses of taking such deposition shall be paid as follows.

1. In the case of witnesses for the secretary, such payments shall be the responsibility of the Department of Revenue. In the case of any other witnesses, such payments shall be made, subject to review by the board, by the party at whose instance the witness appears or is deposed.

2. No witness, other than one for the Department of Revenue, may be required to testify in any proceeding before this board until he shall have been tendered the fees and mileage to which he is entitled. The board may only recognize a subpoena issued pursuant to R.S. 47:1408.

C. The board may, on its own motion, issue a rule to show cause to any party concerning the non-payment of any cost or fee due to it pursuant to this rule. Following a hearing on such rule, notice for which has been served pursuant to R.S. 47:1411, the board may render judgment declaring the cost or fee to be a delinquent debt and/or dismissing the party's petition.

1. The board may also consider a motion to tax fees and costs in accordance with the rules of the Louisiana Code of Civil Procedure in the same manner as provided for in a civil case in a district court.

La. Admin. Code tit. 69, § I-329

Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 411082 (6/1/2015), Amended LR 46786 (6/1/2020).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.