Judges: RICHARD P. IEYOUB
Filed Date: 2/11/2004
Status: Precedential
Modified Date: 7/5/2016
Dear Chairman Gaspard:
You requested the opinion of this office concerning two recent acts of the 2003 Louisiana Legislature, namely Act 791 and Act 792, pertaining to property taxes paid under protest.
Act
Act
General rules of statutory interpretation include the following provisions of our Civil Code and Revised Statutes:
C.C. art. 9: "When a law is clear and unambiguous and its application does not lead to absurd consequences, the law shall be applied as written and no further interpretation may be made in search of the intent of the legislature."
C.C. art. 10: "When the language of the law is susceptible of different meanings, it must be interpreted as having the meaning that best conforms to the purpose of the law."
C.C. art. 11: "The words of a law must be given their generally prevailing meaning . . ."
C.C. art. 12: "When the words of a law are ambiguous, their meaning must be sought be examining the context in which they occur and the text of the law as a whole."
C.C. art. 13: "Laws on the same subject matter must be interpreted in reference to each other."
La.R.S.
1:3 : "Words and phrases shall be read with their context and shall be construed according to the common and approved usage of the language. Technical words and phrases, and such others as may have acquired a peculiar and appropriate meaning in the law, shall be construed and understood according to such peculiar and appropriate meaning . . ."La.R.S.
1:4 : "When the wording of a Section is clear and free of ambiguity, the letter of it shall not be disregarded under the pretext of pursuing its spirit."
We believe that the two statutes may be read together to provide that protested funds are to be segregated and held until the suit is resolved (as per Act 792), however, once there is a final determination, if the taxpayer requests a refund, the refund must be made no later than March 31st of the year subsequent to any final determination (as per Act 791).
Trusting this adequately responds to your request, we remain
CHARLES C. FOTI, JR. Attorney General
BY: ____________________ MARTHA S. HESS Assistant Attorney General
CCF, JR./MSH