HLS 10RS-580 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 604
BY REPRESENTATIVE CHAMPAGNE AND SENATOR ADLEY
TAX/AD VALOREM TAX: Require certain notifications and procedures relating to
insufficient reporting of taxable property
AN ACT1
To amend and reenact R.S. 47:1957(E), 1998(C), and 2329, relative to the assessment of2
property for ad valorem taxation; to provide for procedures related to missing,3
incomplete, or incorrect reporting of taxable property; to require certain notifications4
to property owners under certain circumstances; to provide with respect to an5
assessor's authority to initiate litigation against certain taxpayers; to require the6
approval of the respective taxing authority prior to suit being filed; to authorized7
meetings in executive session; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:1957(E), 1998(C), and 2329 are hereby amended and reenacted10
to read as follows: 11
§1957. Listing and assessing of property generally 12
* * *13
E. If the assessors find or have reason to believe that the list of taxable14
property furnished by any person taxpayer is incomplete or incorrect, they shall add15
to the list of such property, which from the best information they can obtain, has16
been omitted or incorrectly described by the person taxpayer signing the list. The17
assessor shall mail a notification to the taxpayer, at least three days before the first18
day of the inspection period, which summarizes the changes made to the list. The19
notice shall be mailed to the same address to which the notice of tax due is sent by20 HLS 10RS-580 ORIGINAL
HB NO. 604
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the collector of taxes. By the conclusion of the inspection period, if the taxpayer1
does not challenge such changes, Additionally, the taxpayer shall be subject to all2
applicable penalties, including those provided for by R.S. 47:2329.3
* * *4
§1998. Judicial review; generally5
* * *6
C. The assessor shall bring suit, when necessary to protect the interest of the7
state, and shall also have the right of appeal and such proceedings shall be without8
cost to him or the state; however, prior to the initiation of a lawsuit against a9
taxpayer who is suspected of concealing property from assessment, the assessor shall10
obtain the written approval of the governing body of the taxing authority the tax11
revenues of which are the subject of the lawsuit. For purposes of such approval, the12
governing body is authorized to meet in executive session in accordance with the13
provisions of R.S. 42:6.1(A)(10).14
* * *15
§2329. Property owner; failure to report; loss of right to question assessment 16
Whenever any property owner fails to make any report required to be made17
under the provisions of this Act R.S. 47:2324 and 2325 at the time such report18
becomes due, the assessor shall notify the property owner in writing as to the19
absence of the report. If the property owner fails to provide the report by the last day20
of the inspection period, then the property owner shall have no legal right or cause21
to question or contest the determination of fair market value by the assessor. The22
notice shall be mailed at least three days before the first day of the inspection period23
and shall be mailed to the same address to which the notice of tax due is sent by the24
collector of taxes.25 HLS 10RS-580 ORIGINAL
HB NO. 604
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Champagne HB No. 604
Abstract: Requires approval of the governing body of the taxing authority before an
assessor may sue a taxpayer who is suspected of concealing property from
assessment.
Present law provides generally for the listing and assessing of property subject to ad valorem
taxation. The assessor is authorized to inspect accounts, books, and other papers belonging
to a taxpayer. The assessor may require that a taxpayer submit a list of his movable
property, which shall contain an estimated value. The assessor may value property in cases
where he disagrees with the valuation indicated by the taxpayer.
Present law imposes penalties, including loss of right to challenge the property assessment,
if a taxpayer fails or refuses to submit a list of property.
Present law authorizes an assessor to bring suit to protect the interest of the state.
Proposed law retains present law and adds requirements for the assessor to notify a taxpayer
who he believes to have submitted insufficient or erroneous reports of taxable property. The
notification shall be mailed to the taxpayer at the address to which the notice of tax due is
sent by the tax collector.
Proposed law requires that, before filing suit against a taxpayer suspected of concealing
property from assessment, the assessor shall obtain the prior approval of the taxing authority
the tax revenues of which are the subject of the lawsuit. The governing body of a taxing
authority is authorized to meet in executive session for such purpose.
(Amends R.S. 47:1957(E), 1988(C), and 2329)