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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 ENROLLED
SENATE BILL NO. 360
BY SENATOR RISER
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
legality of an assessment and the legality of the assessment is upheld, each18
affected tax recipient body shall reimburse the assessor on a pro rata basis for19
the amount of the attorney fees and expenses involved in defending the20
assessment.21
B. Reimbursement shall be made by the officer or officers designated by22
law for the collection of the tax and shall be payable from the amount paid23
under protest and held pending the outcome of the suit pursuant to R.S. 47:213424
or from any taxes collected as a result of a final ruling or judgment upholding25
the assessment and prior to disbursal of the remaining balance to the affected26 SB NO. 360 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
tax recipient bodies. The pro rata amount paid by each tax recipient body shall be1
based on the amount of taxes collected, including municipal taxes. The assessor2
shall furnish the collecting officer or officers with an itemized expense voucher3
which shall include amounts appropriated solely for and directly in defense of the4
determination of the assessment being protested or appealed, which voucher shall5
include but not be limited to the expenses related to the employment of legal counsel6
and expert appraisers.7
Section 2. R.S. 47:1989.1(C) is hereby repealed.8
Section 3. The provisions of this Act shall apply to all disputes currently pending on9
the effective date of this Act and to all disputes arising thereafter.10
Section 4. This Act shall become effective upon signature by the governor or, if not11
signed by the governor, upon expiration of the time for bills to become law without signature12
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If13
vetoed by the governor and subsequently approved by the legislature, this Act shall become14
effective on the day following such approval.15
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: