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Regular Session, 2010
SENATE BILL NO. 797 (Substitute of Senate Bill No. 29 by Senator Morrell)
BY SENATOR MORRELL
ASSESSORS. Provides relative to the procedure for review of assessments in Orleans
Parish. (gov sig)
AN ACT1
To enact R.S. 47:1992(G), relative to the Orleans Parish Assessor; to provide a procedure2
for inspection of assessment lists in Orleans Parish; to provide for hearing by board3
of review; and to provide for related matters.4
Notice of intention to introduce this Act has been published.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:1992(G) is hereby enacted to read as follows: 7
ยง1992. Inspection of assessment lists; notification and review of assessments by8
board of review; hearing officers9
* * *10
G. Notwithstanding any provision of law to the contrary, the procedure11
for inspection of assessment lists in Orleans Parish shall be as follows:12
(1) The assessor shall prepare and make up the lists showing the13
assessment of immovable and movable property in Orleans Parish. The lists14
shall be exposed daily, except Saturday, Sunday, and legal holidays, for15
inspection by the taxpayers and other interested persons during the period of16
August first through August fifteenth of each year unless August fifteenth falls17 SB NO. 797
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on a weekend or a legal holiday, when the period shall extend until the next1
business day. The assessor shall give notice of such exposure for inspection in2
accordance with rules and regulations established by the Louisiana Tax3
Commission. On or before the tenth business day after the completion of public4
inspection, the assessor shall certify his rolls to the board of review.5
(2)(a) The board of review shall consider all written complaints in which6
the taxpayer has timely filed the reports as required by R.S. 47:2301 et seq., and7
R.S. 47:2321 et seq., and which have been:8
(i) Filed on the complaint form provided by the board, through the9
office of the assessor.10
(ii) Completed in conformity with the requirements of the board of11
review.12
(iii) Received by the office of the assessor, no later than three business13
days after the last date on which the lists are exposed.14
(b) Any complaints received by the assessor's office shall be forwarded15
to the board of review within seven business days after the last date in which the16
lists are exposed.17
(3) The board of review shall convene hearings on or before September18
fifteenth. The board may appoint one or more board members as hearing19
officers, who may conduct all required public hearings of the board with or20
without the presence of the other members, provided that no final action may21
be taken unless a quorum of the board of review is present. The board may22
make a determination to increase or decrease the assessment of real or personal23
property made by the assessor in accordance with the fair market or use24
valuation as determined by the board.25
(4) The board of review shall certify the assessment list to the Louisiana26
Tax Commission on or before October twentieth of each year.27
Section 2. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29 SB NO. 797
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
The original instrument was prepared by James Benton. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Linda Nugent.
DIGEST
Morrell (SB 797)
Present law provides that each assessor shall prepare lists showing the assessment of
immovable and movable property in and for his parish or district; that such lists shall be
exposed daily for inspection by the taxpayers and other interested persons for the period of
15 days; that taxpayers may appeal for a public hearing on the assessment to the board of
review; that following the board of review determination, taxpayers may appeal to the tax
commission.
Proposed law provides special provisions for the inspection of assessment lists and appeal
in Orleans Parish. Provides that the assessor shall prepare lists showing assessment of
immovable and movable property which shall be exposed daily, except Saturday, Sunday
and legal holidays during the period of August 1
st
through August 15
th
each year. Requires
the assessor to give notice of such exposure for inspection. Provides that on or before the
tenth business day after completion of the public inspection, the assessor shall certify his
rolls to the board of review.
Proposed law provides that the board of review shall consider all written complaints in
which the taxpayer has timely filed the reports required by law for fair market and use
valuation and which have been:
(1)Filed on the complaint form provided by the board of review through the office of
the assessor.
(2)Completed in conformity with the requirements of the board.
(3)Received by the office of the assessor no later than three business days after the last
date on which the lists were exposed.
Proposed law requires the office of the assessor to forward any complaints received to the
board of review within seven business days after the last date on which the lists are exposed.
Proposed law provides that the board of review shall convene hearings on or before Sept.
15
th
and may appoint one or more board members as hearing officers. Provides that such
hearing officers may conduct all required public hearings of the board with or without the
presence of the other members provided that no final action may be taken without a quorum
of the board of review being present. Provides that the board may make a determination to
increase or decrease the assessment of real or personal property made by the assessor in
accordance with the fair market or use valuation as determined by the board. SB NO. 797
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Proposed law requires the board of review to certify the assessment list to the Louisiana Tax
Commission on or before Oct. 20
th
each year.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:1992(G))
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill.
1. Legislative Bureau technical amendments.