Louisiana Revised Statutes 33:2843 – Plea of estoppel
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Terms Used In Louisiana Revised Statutes 33:2843
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
The plea of estoppel shall never be allowed in matters of local or municipal assessments where there are radical defects in the proceedings leading up to the local assessments, but the plea shall have full effect as against mere subsequent irregularities or informalities therein where no protest has been made thereto. This Section shall not apply to the levying of taxes for the security of any issuance of bonds.