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ACT No. 926
Regular Session, 2010
HOUSE BILL NO. 604
BY REPRESENTATIVE CHAMPAGNE AND SENATOR ADLEY
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
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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
By the conclusion of the inspection period, if the taxpayer does not challenge such20
changes Additionally, the taxpayer shall be subject to all applicable penalties,21
including those provided for by R.S. 47:2329.22
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§1998. Judicial review; generally1
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C. The assessor shall bring suit, when necessary to protect the interest of the3
state, and shall also have the right of appeal and such proceedings shall be without4
cost to him or the state; however, prior to the initiation of a lawsuit against a5
taxpayer who is suspected of concealing property from assessment, the assessor shall6
provide written notice to the governing body of the taxing authority the tax revenues7
of which are the subject of the lawsuit.8
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SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: