§ 1397.Tax Or Nuisance May Be Enjoined - Petition - No Bond Required
Chapter 24: Injunction · Not amended since adoption on record · Last verified August 3, 2026
Full Text of § 1397
Amendment History
R.L.1910, § 4881.
Plain-English Summary
This section covers two distinct situations. The first is a taxpayer's remedy: an injunction can stop enforcement of a void judgment, an illegal levy of a tax, charge, or assessment, or the collection of one, or any proceeding to enforce it. Because illegal levies often hit many property owners at once, the section lets any number of them join together in a single petition for the injunction.
The second situation is a public one. An injunction can issue in the name of the state itself to enjoin and suppress a common nuisance. That petition must be verified by the district attorney of the proper county, or by the Attorney General, based on information and belief. And unlike the ordinary injunction bond Section 1392 requires, no bond is needed here -- though the county remains liable in every other respect just like any other plaintiff.
Frequently Asked Questions
Can I get an injunction to stop an illegal tax from being collected?
Yes. Section 1397 allows an injunction against the illegal levy or collection of a tax, charge, or assessment, or any proceeding to enforce it.
Can several property owners join together to challenge the same illegal tax?
Yes, any number of persons whose property is affected by the same tax or assessment may unite in one petition.
Who can bring an injunction to suppress a public nuisance?
The petition is brought in the name of the state, verified by the district attorney of the proper county or by the Attorney General, upon information and belief.
Does the state have to post a bond to enjoin a nuisance?
No. This section requires no bond, though the county remains liable in all other respects as any other plaintiff would be.