SLS 12RS-625 ENGROSSED
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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, 2012
SENATE BILL NO. 397
BY SENATOR GALLOT
TAX/AD VALOREM. Provides relative to the cancellation of an assessment for closed and
inactive businesses.
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 SB NO. 397
SLS 12RS-625 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
inscription of the tax mortgage.1
(2) When the correction of an assessment is related to an assessment for2
a closed business and the owner cannot be located by the assessor and the3
business is classified as inactive on the Louisiana Secretary of State Corporation4
Database, the affidavit required pursuant to the provisions of Paragraph (1) of5
this Subsection shall state that the correction of the assessment relates to a6
closed business which is classified as inactive and that the owner of the business7
cannot be located. The affidavit of the assessor need not be accompanied by the8
rendition of the taxpayer required in Paragraph (1) of this Subsection in order9
for the Tax Commission to authorize and direct a correction to the assessment10
on the tax roll.11
* * *12
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Gallot (SB 397)
Present law provides relative to the requirements and procedures for cancelling an
assessment with a clerical error, erroneous or double assessments, or that 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 correction 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 correction of the assessment relates to a closed,
inactive business and that the owner of the business cannot be located. Further exempts
these corrections from the requirement that the affidavit of the assessor be accompanied by
the rendition of the taxpayer 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))