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 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).