HLS 12RS-315 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 606
BY REPRESENTATIVE ARNOLD
TAX/PROPERTY: Provides relative to the cancellation of an assessment for a closed,
inactive business
AN ACT1
To amend and reenact R.S. 47:1991(A), relative to ad valorem property tax assessments; to2
provide relative to the cancellation of certain assessments; and to provide for related3
matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:1991(A) is hereby amended and reenacted to read as follows: 6
ยง1991. Cancellation of erroneous or double assessments 7
A.(1) Upon a statement of the facts made under oath, verified and approved8
by the assessor of the parish or district in which the property is situated, that the9
assessment is a clerical error, or an erroneous or double assessment, or that the10
property is exempt by the Louisiana Constitution from taxation, the affidavit being11
accompanied by the rendition made by the taxpayer on such property for the current12
year, where the affidavit explains the clerical error; shows in detail the erroneous13
assessment; and shows the assessment number in the double assessment; the Tax14
Commission shall authorize and direct the collector to correct the assessment on the15
roll on file in his office. Additionally when such notification is issued, the Tax16
Commission shall authorize and direct the recorder of mortgages to change the17
inscription of the tax mortgage.18
(2) When the cancellation of an assessment is related to an assessment for19
a closed business and the owner cannot be located by the assessor and the business20 HLS 12RS-315 ORIGINAL
HB NO. 606
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
is classified as inactive on the Louisiana Secretary of State Corporation Database,1
the affidavit required pursuant to the provisions of Paragraph (1) of this Subsection2
shall state that the cancellation of the assessment relates to a closed business which3
is classified as inactive and that the owner of the business cannot be located. The4
affidavit of the assessor need not be accompanied by the rendition of the taxpayer5
required in Paragraph (1) of this Subsection in order for the Tax Commission to6
authorize and direct a correction to the assessment on the tax roll.7
* * *8
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)]
Arnold HB No. 606
Abstract: Provides relative to the cancellation of an assessment for a closed, inactive
business.
Present law provides relative to the requirements and procedures for cancelling an
assessment which is erroneous, a double assessment, or the property is exempt from taxation.
Further provides that the Tax Commission shall authorize and direct the collector to correct
the assessment on the roll on file in the collector's office, and when such notification is
issued, the Tax Commission shall authorize and direct the recorder of mortgages to change
the inscription of the tax mortgage.
Proposed law retains present law but provides that when the cancellation of an assessment
is related to an assessment for a closed business and the owner cannot be located by the
assessor and the business is classified as inactive, the affidavit required pursuant to the
provisions of present law shall state that the cancellation of the assessment relates to a
closed, inactive business and that the owner of the business cannot be located. Further
exempts these assessment cancellations from the requirement that the affidavit of the
assessor be accompanied by the rendition of the taxpayer as required in present law in order
for the Tax Commission to authorize and direct a correction to the assessment on the tax roll.
(Amends R.S. 47:1991(A))