§ 35-92. Objection to tax; payment; refunds; legal actions; construction.

(a)

Objection to tax. A right of action is hereby created to afford a remedy at law for any person aggrieved by the provisions of this article; and in case any such person resisting the payment of any amount found due, or the enforcement of any provisions of such laws in relation thereto, such person shall pay the amount found due by the sheriff and ex officio tax collector and shall give the said sheriff and ex officio tax collector, at the time, notice of his intention to file suit for the recovery of same; and upon receipt of such notice, the amount so paid shall be segregated and held by the sheriff and ex officio tax collector for a period of thirty (30) days; and if suit be filed within such time for recovery of such amount, such funds so segregated shall be further held pending the outcome of such suit. If the person prevails, the sheriff and ex officio tax collector shall refund the amount to the claimant with legal interest covering the period from the date said funds were received by the sheriff and ex officio tax collector to the date of refund.

(b)

Legal actions. This article shall afford a legal remedy and right of action in any state or federal 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 actions, service of process upon the sheriff and ex officio tax collector shall be sufficient service and he shall be the sole, necessary and proper party defendant in any such suit.

(c)

Construction. This article shall be construed to provide a legal remedy in the state or federal courts, by action at 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 or 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 a person and upon proper showing by such person that the principal of law involved in additional assessment is already pending before the courts for judicial determination, the said person, 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 sheriff and ex officio tax collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided.

(Code 1961, § 16-74)