§ 13-202. Remittance of tax under protest; suits to recover.

(a)

Any taxpayer protesting the payment of any amount found due by the collector, or the enforcement of any provision of the tax article in relation thereto, shall timely remit to the collector within the delays prescribed in this article, the amount due and at that time shall give notice of intention to file suit for the recovery of such tax. Upon timely receipt of the notice, the amount remitted shall be placed in an escrow account and held by the collector or his duly authorized representative for a period of thirty (30) days. The thirty-day period begins to run when the collector notifies the taxpayer that his assessment is final pursuant to sections 13-191 and 13-192. If suit is filed for recovery of the tax within the thirty-day period, the funds in the escrow account shall be further held pending the outcome of the suit. If the taxpayer prevails, the collector shall refund the amount to the claimant, with interest at the rate of six (6) percent per annum from the date the funds were received by the collector to the date of such refund.

(b)

This section shall afford a legal remedy and right of action in any district court having jurisdiction of the parties and subject matter, for a full and complete adjudication of any and all questions arising in the enforcement of this article as to the legality of any tax accrued or accruing or the method of enforcement thereof. In such action, service of process upon the collector shall be sufficient service, and he, along with the governing authority, shall be the sole necessary and proper parties defendant in any such suit.

(c)

This section shall be construed to provide a legal remedy in the district courts of this state in such case such taxes are claimed to be an unlawful burden upon interstate commerce, or the collection thereof, in violation of any act of Congress or the United States Constitution, or the Constitution of Louisiana.

(d)

Upon request of a taxpayer and upon proper showing by such taxpayer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination, the taxpayer, upon agreement to abide by the decision of the courts, may remit the additional assessment under protest, but need not file and additional suit. In such cases, the tax so paid under protest shall be placed in an escrow account and held by the collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided.

(Ord. of 9-10-85, § 11.02)