Liberia Agriculture Corporation (LAC) and Board of Tax Appeals (BOTA) vs. The Liberian Revenue Authority (02/12/2026)
The appellant, Liberian Agricultural Corporation (LAC), is before this Court based upon an appeal from the final ruling of the Tax Court, Montserrado County, in an action of petition for judicial review instituted by the appellee herein, the Liberia Revenue Authority (LRA) represented by its Commissioner General, Mr. James Dorbor Jallah. The appellant has presented for our review, a twenty-three (23) count bill of exceptions which they allege constitute reversible errors committed by the trial judge. We first examine the trial records to ascertain the facts and circumstances that culminated into the present appeal.
The certified records reveal that the


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