Louisiana House Bill HB667

Louisiana 2010 Regular Session

• Introduced: 3/29/10
• Refer: 3/29/10
• Report Pass: 5/19/10
• Engrossed: 5/27/10
• Refer: 6/1/10
• Report Pass: 6/15/10
• Enrolled: 6/21/10
• Chaptered: 7/8/10
• Passed: 7/8/10

Caption

Authorizes a taxpayer to recover costs related to arbitrary tax assessments (EN SEE FISC NOTE LF EX See Note)

Impact

If enacted, HB 667 would amend existing laws to restrict local tax collectors from issuing estimated assessments that do not adhere to prescribed legal standards. This legislation would empower taxpayers to challenge arbitrary assessments more effectively and recover reasonable costs if they prevail in court. Additionally, the bill reinforces the prescriptive period for tax assessments, ensuring that taxpayers retain their constitutional rights regarding timely tax assessments as outlined in the Louisiana Constitution.

Summary

House Bill 667 aims to regulate the procedures of local tax collectors in Louisiana by prohibiting arbitrary assessments of local sales and use taxes. The bill defines what constitutes an 'arbitrary assessment' and outlines the circumstances under which a taxpayer can seek recovery of litigation costs if such an assessment is deemed to have been made improperly. The bill's intention is to protect taxpayers from being unfairly burdened by unreasonable tax assessments that do not comply with existing statutes and regulations, thereby enhancing transparency in tax collections.

Sentiment

Overall, the sentiment surrounding the bill appears to be positive among taxpayers and advocacy groups concerned with fair taxation practices. Supporters of HB 667 argue that the bill provides much-needed protections for taxpayers and promotes accountability among local tax collectors. However, some local officials may view the restrictions as potential overreach, fearing that it could complicate their ability to enforce tax laws effectively.

Contention

Notable points of contention regarding HB 667 include the potential disagreement over what constitutes an 'arbitrary assessment' and the implications for local governance. Critics might argue that this law could hinder local authorities' ability to manage tax assessments effectively, while proponents insist it safeguards taxpayer rights against unjust practices. The debate highlights the balance between taxpayer protections and the capabilities of local government in enforcing tax laws.