SLS 14RS-704 ORIGINAL
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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, 2014
SENATE BILL NO. 360
BY SENATOR RISER
TAX/TAXATION. Provides relative to reimbursement of expenses for defending
assessments. (gov sig)
AN ACT1
To amend and reenact R.S. 47:1989.1(A) and (B) and to repeal R.S. 47:1989.1(C), relative2
to reimbursement of expenses incurred by assessors defending assessments; to3
provide for reimbursement for successfully defending the legality of an assessment;4
to require reimbursement from taxes related to the successfully-defended5
assessments and to provide procedures therefor; to provide for an effective date; and6
to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:1989.1(A) and (B) are hereby amended and reenacted to read as9
follows:10
ยง1989.1. Appeals; assessors; reimbursement of expenses11
A.(1) When in the performance of his duty, an assessor must defend the12
correctness of an assessment before the tax commission, and the tax commission or13
a reviewing court upholds the valuation of the assessor within ten percent of said14
such valuation, each affected tax recipient body shall reimburse the assessor on a pro15
rata basis for the amount of the expense involved in defending the assessment.16
(2) When in the performance of his duty an assessor must defend the17 SB NO. 360
SLS 14RS-704 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
legality of an assessment and the legality of the assessment is upheld, each1
affected tax recipient body shall reimburse the assessor on a pro rata basis for2
the amount of the attorney fees and expenses involved in defending the3
assessment.4
B. Reimbursement shall be made by the officer or officers designated by5
law for the collection of the tax and shall be payable from the amount paid6
under protest and held pending the outcome of the suit pursuant to R.S. 47:21347
or from any taxes collected as a result of a final ruling or judgment upholding8
the assessment and prior to disbursal of the remaining balance to the affected9
tax recipient bodies. The pro rata amount paid by each tax recipient body shall be10
based on the amount of taxes collected, including municipal taxes. The assessor11
shall furnish the collecting officer or officers with an itemized expense voucher12
which shall include amounts appropriated solely for and directly in defense of the13
determination of the assessment being protested or appealed, which voucher shall14
include but not be limited to the expenses related to the employment of legal counsel15
and expert appraisers.16
Section 2. R.S. 47:1989.1(C) is hereby repealed.17
Section 3. The provisions of this Act shall apply to all disputes currently pending on18
the effective date of this Act and to all disputes arising thereafter.19
Section 4. This Act shall become effective upon signature by the governor or, if not20
signed by the governor, upon expiration of the time for bills to become law without signature21
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If22
vetoed by the governor and subsequently approved by the legislature, this Act shall become23
effective on the day following such approval.24
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Laura Gail Sullivan.
DIGEST
Riser (SB 360)
Present law, relative to actions requiring an assessor to defend the "correctness" of an
assessment, requires each tax recipient body to reimburse the assessor on a pro rata basis for
the expense involved in the defense if the tax commission upholds the assessor's valuation SB NO. 360
SLS 14RS-704 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
within 10%.
Proposed law retains present law and applies such reimbursement to expenses incurred in
an assessor's successful defense of the "legality" of an assessment.
Proposed law further requires reimbursement to be paid to the assessor by the tax collector
from the taxes that were successfully defended prior to disbursal of the remaining balance
to the affected tax recipient bodies.
Present law requires the assessor to furnish an itemized expense voucher detailing the
amounts appropriated for defense of the assessment.
Proposed law retains present law and specifies that the voucher shall be furnished to the tax
collector.
Proposed law deletes requirement for the assessor to:
(1)Receive prior approval from a certain proportion of tax recipient bodies before
contracting obligations.
(2)Give them advance notice before employing counsel or appraisers.
(3)Provide an estimate of anticipated expenses.
Proposed law provides that it is applicable to disputes pending on the effective date of
proposed law and all disputes arising thereafter.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1989.1(A) and (B); repeals R.S. 47:1989.1(C))