HLS 15RS-590 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 460
BY REPRESENTATIVE LEOPOLD
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX COMMISSION, STATE: Provides relative to qualifications of members appointed
to serve on the La. Tax Commission
1 AN ACT
2To amend and reenact R.S. 47:1833, relative to the Louisiana Tax Commission, to provide
3 for the qualifications of members appointed to serve; to require certain certifications;
4 and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1833 is hereby amended and reenacted to read as follows:
7 ยง1833. Members; oath; bond; qualifications
8 A. Each member shall take the oath of office and furnish a solvent bond, for
9 the faithful performance of his duties, according to law, in the sum of ten thousand
10 dollars, to be paid for by the tax commission, within thirty days after his
11 appointment.
12 B. A person appointed as a member of the tax commission shall be licensed
13 in Louisiana as a Certified General Appraiser or as a Certified Residential Appraiser
14 through the Louisiana State Appraisers Board or shall be certified through the
15 International Association of Assessing Officers. No person appointed as a member
16 of the tax commission shall be under any employment, outside of his duties as a
17 member of the tax commission, for which he shall draw any remuneration, unless he
18 shall first have disclosed to the other members of the commission and caused to be
19 recorded in the minutes and records of the commission the fact of such employment,
20 stating its nature but not the amount of compensation therefor; and he shall indicate
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-590 ORIGINAL
HB NO. 460
1 in the records of the tax commission from what class of property or investment he
2 may derive income, but not the amount thereof.
3 C. No employee of the tax commission shall have other employment or draw
4 or take any salary, wage, commission, gift, gratuity, or emolument, for any
5 accommodation or service rendered to another than the tax commission, unless the
6 nature of such accommodation, service, or employment and the remuneration
7 therefor shall be first known and approved by the tax commission.
8 D. The Any violation of this provision Section shall be a misdemeanor
9 punishable by a fine not exceeding five hundred dollars or imprisonment in jail not
10 exceeding thirty days; such violation known to the tax commission, or any member
11 thereof, shall without discretion, be reported to the proper prosecuting officer; the
12 failure so to do shall be deemed a neglect of duty. The provisions of this section
13 Section shall be read by the tax commission in session to each and every employee.
14 Each member shall devote his entire time to the duties of his office, and shall engage
15 in no occupation or business interfering, or inconsistent, with his duties.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 460 Original 2015 Regular Session Leopold
Abstract: Requires members appointed to the La. Tax Commission to be licened as a
Certified General Appraiser or a Certified Residential Appraiser or certified through
the International Association of Assessing Officers.
Present law provides for the qualifications of members and employees of the La. Tax
Commission.
Proposed law retains present law but requires members appointed to the La. Tax
Commission to be licensed in La. as a Certified General Appraiser or as a Certified
Residential Appraiser through the La. State Appraisers Board or to be certified through the
International Association of Assessing Officers.
(Amends R.S. 47:1833)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.