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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 ENROLLED
SENATE BILL NO. 397
BY SENATOR GALLOT
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 correction of an assessment is related to an assessment for19
a closed business and the owner cannot be located by the assessor and the20
business is classified as inactive on the Louisiana Secretary of State Corporation21
Database, the affidavit required pursuant to the provisions of Paragraph (1) of22
this Subsection shall state that the correction of the assessment relates to a23
closed business which is classified as inactive and that the owner of the business24
cannot be located. The affidavit of the assessor need not be accompanied by the25
ACT No. 554 SB NO. 397 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
rendition of the taxpayer required in Paragraph (1) of this Subsection in order1
for the Tax Commission to authorize and direct a correction to the assessment2
on the tax roll.3
* * *4
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: