Louisiana Revised Statutes > Title 47 > Subtitle I > Chapter 2 – Taxpayer’s Bill of Rights; Taxes Collected and Administered by the Department of Revenue
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| § 47:15 | There is hereby established a Taxpayer’s Bill of Rights to guarantee that the rights, privacy, and property of Louisiana taxpayers are safeguarded and protected during tax assessment |
Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle I > Chapter 2 - Taxpayer's Bill of Rights; Taxes Collected and Administered by the Department of Revenue
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10