…it’s a letter signifying that you’re paying that tax under protest, because you think the CATS tax is unconstitutional.

East Baton Rouge Parish Sheriff
Sid J. Gautreaux, III
222 Saint Louis Street
2nd Floor Room 238
Baton Rouge, LA 70802-5823

Re: Taxpayer name
Taxpayer address

Re: Payment Under Protest of 10.6-Mill Capital Area Transit System Tax;
Notice #___, P _____________________________________

Dear Mr. Gautreaux:

I have received the above-referenced notices reflecting 2013 property tax in the amount of ______________________(find this amount on the back of your tax notice) attributable to the 10.6 mill tax levied by the Capital Area Transit System.

By virtue of this letter, please consider that portion of my 2013 property tax, whether submitted by me or by someone else on my behalf, to be remitted under protest in accordance with the provisions of La. R.S. § 47:2134.

The subject CATS tax violates my constitutional rights for the same reasons set forth by the plaintiffs in Graugnard v. Capital Area Transit System, Suit No. 614,152, currently pending in the Nineteenth Judicial District Court. In light of that existing suit, please segregate and hold this disputed portion of my 2013 property taxes, pending resolution of that litigation.

Thank you for your attention to this matter.

Sincerely,

You should include this regardless of what you think about the CATS tax. It’s just prudent financial management to do it.

Because if CATS loses that lawsuit and the tax is found unconstitutional, then you just gave free money to the East Baton Rouge government. No, they’re not going to refund your tax dollars unless those are in escrow. CATS can’t give that money back; it already went to pay Montrell McCalebb’s cable bill.