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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 797 (Substitute of Senate Bill No. 29 by Senator Morrell)
BY SENATOR MORRELL
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
on a weekend or a legal holiday, when the period shall extend until the next18
business day. The assessor shall give notice of such exposure for inspection in19
accordance with rules and regulations established by the Louisiana Tax20
Commission. On or before the tenth business day after the completion of public21
inspection, the assessor shall certify his rolls to the board of review.22
(2)(a) The board of review shall consider all written complaints in which23
the taxpayer has timely filed the reports as required by R.S. 47:2301 et seq., and24
R.S. 47:2321 et seq., and which have been:25
(i) Filed on the complaint form provided by the board, through the26
office of the assessor.27 SB NO. 797 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(ii) Completed in conformity with the requirements of the board of1
review.2
(iii) Received by the office of the assessor, no later than three business3
days after the last date on which the lists are exposed.4
(b) Any complaints received by the assessor's office shall be forwarded5
to the board of review within seven business days after the last date in which the6
lists are exposed.7
(3) The board of review shall convene hearings on or before September8
fifteenth. The board may appoint one or more board members as hearing9
officers, who may conduct all required public hearings of the board with or10
without the presence of the other members, provided that no final action may11
be taken unless a quorum of the board of review is present. The board may12
make a determination to increase or decrease the assessment of real or personal13
property made by the assessor in accordance with the fair market or use14
valuation as determined by the board.15
(4) The board of review shall certify the assessment list to the Louisiana16
Tax Commission on or before October twentieth of each year.17
Section 2. This Act shall become effective upon signature by the governor or, if not18
signed by the governor, upon expiration of the time for bills to become law without signature19
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If20
vetoed by the governor and subsequently approved by the legislature, this Act shall become21
effective on the day following such approval.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: