Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)
Provides for the inspection of assessment lists, challenges to the correctness of assessments, and reviews by boards of review and the La Tax Commission (EG NO IMPACT See Note)
Requests a study concerning the process for taxpayer appeals of property assessments at the parish level (EN NO IMPACT See Note)
To grant the Board of Tax Appeals jurisdiction over certain suits instituted by taxpayers dissatisfied with certain final determinations by the Louisiana Tax Commission (OR INCREASE SG EX See Note)
Provides for procedures and requirements relative to the supplemental assessment roll for omitted or erroneously assessed properties
Authorizes the deferral of ad valorem taxes and provides with respect to tax deferral liens (OR SEE FISC NOTE LF RV)
Provides relative to reimbursement of expenses for defending assessments. (gov sig) (EN SEE FISC NOTE LF RV)
Provides for the determination of fair market value for purposes of ad valorem property taxation (OR SEE FISC NOTE LF RV)