HLS 10RS-580 ENGROSSED
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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) and 1998(C), relative to the assessment of property2
for ad valorem taxation; to provide for procedures related to missing, incomplete, or3
incorrect reporting of taxable property; to require certain notifications to property4
owners under certain circumstances; to provide with respect to an assessor's authority5
to initiate litigation against certain taxpayers; to require the provision of notice to6
certain taxing authorities; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:1957(E) and 1998(C) are hereby amended and reenacted to read9
as follows: 10
§1957. Listing and assessing of property generally 11
* * *12
E. If the assessors find or have reason to believe that the list of taxable13
property furnished by any person is incomplete or incorrect, they shall add to the list14
of such property, which from the best information they can obtain, has been omitted15
or incorrectly described by the person signing the list. The assessor shall mail a16
notification to the taxpayer, at least three days before the first day of the inspection17
period, which summarizes the changes made to the list. The notice shall be mailed18
to the same address to which the notice of tax due is sent by the collector of taxes.19 HLS 10RS-580 ENGROSSED
HB NO. 604
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
By the conclusion of the inspection period, if the taxpayer does not challenge such1
changes Additionally, the taxpayer shall be subject to all applicable penalties,2
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
provide written notice to the governing body of the taxing authority the tax revenues11
of which are the subject of the lawsuit.12
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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 written notice to the governing body of the taxing authority before an
assessor may sue a taxpayer who is suspected of concealing property from
assessment, and requires notifications related to insufficient or erroneous reporting
of taxable property.
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. HLS 10RS-580 ENGROSSED
HB NO. 604
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law requires that, before filing suit against a taxpayer suspected of concealing
property from assessment, the assessor shall provide written notice to the taxing authority
the tax revenues of which are the subject of the lawsuit.
(Amends R.S. 47:1957(E) and 1998(C))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Required an assessor to provide written notice to the governing body of the
taxing authority prior to initiation of a lawsuit for concealing property rather than
requiring the approval of such governing authority prior to filing suit.
2. Deleted requirement that an assessor notify a property owner at least three days
before the first day of the inspection period if the property owner fails to make
a report of taxable property required in present law.