The legislative instrument and the following digest, which constitutes no part of
the legislative instrument, were prepared by LG Sullivan.
CONFERENCE COMMI TTEE REPORT DIGEST
Senate Bill No. 360 by Senator Riser
Keyword and summary of the bill as proposed by the Conference Committee
TAX/TAXATION. Provide for reimbursement of expenses for defending assessments. (gov sig)
Report rejects House amendments which would have:
Added provisions regarding notice of valuations by the Louisiana Tax Commission to include
notice to the assessor and each tax recipient body affected by the assessment in the notices.
Digest of the bill as proposed by the Conference Committee
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 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))