2023CA0142 Nonprecedential Processed

Sarah Gross, individually and on behalf of all others similarly situated v. State of Louisiana, through the Louisiana Department of Revenue, Kimberly L. Robinson, Secretary, Louisiana Department of Revenue

Louisiana Court of Appeal, First Circuit · Filed November 9, 2023

Also decided on this docket: La. Ct. App. 1st Cir., September 15, 2023

Authorities cited

Identified automatically; this list may not be exhaustive.

791 So. 2d 1 not in our corpus

Opinion text

COURT OF APPEAL, FIRST CIRCUIT
STATE OF LOUISIANA

RE: Docket Number 2023 -CA -0142

Sarah Gross, individually and on behalf of all others
similarly situated

versus - -
19th Judicial District Court
State of Louisiana, through the Louisiana Department of Case #: 651320
Revenue, Kimberly L. Robinson, Secretary, Louisiana East Baton Rouge Parish
Department of Revenue

On Application for Rehearing filed on 09/ 28/ 2023 by Sarah Gross, Individually and on behalf of all others similarly situated
Rehearing e

c ' 51

John Michael Guidry

Wayne Ray Chutz

Walter I. La III

Date NOV a 9 2023

Rodd Naqu

p. 2

STATE OF LOUISIANA

COURT OF APPEAL

FIRST CIRCUIT

2023 CA 0142

SARAH GROSS, INDIVIDUALLY AND ON BHEALF OF ALL OTHERS
SIMILARLY SITUATED

VERSUS

STATE OF LOUISIANA, THROUGH THE DEPARTMENT OF REVENUE,
KIMBERLY L. ROBINSON, SECRETARY, LOUISIANA DEPARTMENT OF
REVENUE

CHUTZ, J. would grant for the following reasons:

I would vote to grant the rehearing for the limited purpose of amending the

decree of the opinion issued on September 15, 2023, to remand with instructions

that the district court transfer the matter to the BTA. See Ransome v. Ransome,

1999- 1291 ( La. App. 1st Cir. 1121100), 791 So. 2d 1. 20, 123 ( ordering the district

court to transfer the matter to the family court after having concluded that laws

determining jurisdiction are procedural in nature and must be afforded retroactive

application from the date of promulgation including pending lawsuits).

p. 3