On Monday, March 2, 2026, Nola.com reported that Louisiana Supreme Court Justice Cade Cole participated in a ruling regarding a challenge to a tax-related ballot measure, Amendment 2, despite his prior involvement in drafting the legislation. The court ultimately rejected the challenge in a 4-3 decision.

Cole’s involvement came under scrutiny after emails obtained by The Times-Picayune | The Advocate through a public records request revealed he had sent detailed revisions of Amendment 2 to officials at the Department of Revenue in November 2024, months before joining the Supreme Court. Some of Cole’s proposed changes were incorporated into the final version of the ballot initiative, which voters overwhelmingly rejected in March.

Legal ethics experts have raised concerns about Cole’s participation in the case, suggesting he should have recused himself or, at the very least, disclosed his prior involvement to the parties involved. According to Louisiana law and the Code of Judicial Conduct, judges are required to recuse themselves if they have been involved as an attorney in the cause, are biased or prejudiced, or if their impartiality could reasonably be questioned.

Cole declined to comment on his vote or his role in shaping Amendment 2, with a Supreme Court spokesperson stating that justices cannot comment on court rulings.

Gabe Roth, director of Fix the Court, argued that Cole’s prior work on the issue made it impossible for him to remain unbiased. He stated that any reasonable person would assume the judge is biased in favor of the ballot initiative he helped draft, which means his recusal was required in this case under Louisiana law.

Attorney General Liz Murrill’s office, which defended the lawsuit, declined to comment on Cole’s participation or whether he disclosed it. Murrill stated that their job was to defend the lawsuit, which they did successfully.

Cole joined the Supreme Court after Gov. Jeff Landry appointed Justice Jimmy Genovese as president of Northwestern State University, creating an open seat. Before his appointment, Cole served on the state Board of Tax Appeals and as the first appointed judge of the Local Tax Division.

The emails obtained by The Times-Picayune | The Advocate included Cole’s markups of HB 7, a rewrite of Article 7 of the state Constitution, and edits to HB9, failed legislation to pay for losses through new sales taxes on services. Cole sent the proposed changes to then-Revenue Secretary Richard Nelson and others, referencing conversations with Jefferson Parish Sheriff Joe Lopinto and former St. Martin Parish president Guy Cormier.

Lopinto stated that his office may have been involved in drafting the legislation, as they are involved in it every year. Cormier stated that the amendment tried to handle too many things at one time, which led to its defeat. Supporters have now split the issues and will try again this May with a pair of amendments on the ballot.

 

 

Source: Nola.com