HLS 19RS-852 REENGROSSED
2019 Regular Session
HOUSE BILL NO. 428
BY REPRESENTATIVE DWIGHT
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX APPEALS/BOARD: (Constitutional Amendment) Extends the jurisdiction of the
Board of Tax Appeals to matters concerning the constitutionality of taxes and fees
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 3(A) and to add Article V, Section 35 of the
3 Constitution of Louisiana, relative to the jurisdiction of the Board of Tax Appeals;
4 to provide for a remedy for payment of unconstitutional taxes; to provide for
5 submission of the proposed amendment to the electors; and to provide for related
6 matters.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8elected to each house concurring, that there shall be submitted to the electors of the state of
9Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
10Article V, Section 35 of the Constitution of Louisiana, to read as follows:
11 §35. Remedies for Taxpayers
12 Section 35. In order to provide the remedies to taxpayers required by Article
13 VII, Section 3(A) of this Constitution, the Board of Tax Appeals is continued,
14 subject to change by law enacted by two-thirds of the elected members of each house
15 of the legislature. It shall have jurisdiction over all matters related to state and local
16 taxes or fees or other claims against the state as provided by law. The legislature
17 may extend the jurisdiction of the Board of Tax Appeals by a law enacted by a two-
18 thirds vote of the elected members of each house of the legislature to matters
19 concerning the constitutionality of taxes, fees, or other matters related to its
20 jurisdiction.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-852 REENGROSSED
HB NO. 428
1 Section 2. Be it resolved by the Legislature of Louisiana, two-thirds of the members
2elected to each house concurring, that there shall be submitted to the electors of the state of
3Louisiana, for their approval or rejection in the manner provided by law, a proposal to
4amend Article VII, Section 3(A) of the Constitution of Louisiana, to read as follows:
5 §3. Collection of Taxes
6 Section 3(A). The legislature shall prohibit the issuance of process to restrain
7 the collection of any tax. It shall provide a complete and adequate remedy for the
8 prompt recovery of an illegal or unconstitutional tax paid by a taxpayer.
9 * * *
10 Section 3. Be it further resolved that this proposed amendment shall be submitted
11to the electors of the state of Louisiana at the statewide election to be held on October 12,
122019.
13 Section 4. Be it further resolved that on the official ballot to be used at the election,
14there shall be printed a proposition, upon which the electors of the state shall be permitted
15to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
16follows:
17 Do you support an amendment to require a complete remedy in law to
18 taxpayers for their prompt recovery of any unconstitutional tax and to allow
19 the jurisdiction of the Board of Tax Appeals to extend to matters related to
20 the constitutionality of taxes? (Amends Article VII, Section 3(A); Adds
21 Article V, Section 35)
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 428 Reengrossed 2019 Regular Session Dwight
Abstract: Provides that the Board of Tax Appeals has jurisdiction over matters related to
taxes, fees, or other claims against the state; authorizes the legislature to extend the
jurisdiction under certain circumstances; and authorizes the legislature to provide
remedies in law related to unconstitutional taxes paid by taxpayers.
Present constitution authorizes the legislature to provide a complete and adequate remedy
for the prompt recovery of an illegal tax paid by a taxpayer.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-852 REENGROSSED
HB NO. 428
Proposed constitution retains present constitution and authorizes the legislature to provide
a remedy in law for unconstitutional taxes paid by a taxpayer.
Proposed constitution provides that the Board of Tax Appeals has jurisdiction over all
matters related to state and local taxes, fees, or other claims and against the state, and allows
the legislature to extend the jurisdiction of the Board of Tax Appeals to matters concerning
the constitutionality of taxes, fees, or other matters related to its jurisdiction by a two-thirds
vote of elected members.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 12, 2019.
(Amends Const. Art. VII, §3(A); Adds Const. Art. V, §35)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Judiciary to the original
bill:
1. Make technical amendments.
2. Provide that the jurisdiction of the Board of Tax Appeals is over all matters
related to state and local taxes or fees.
3. Amend the ballot language to incorporate proposed law provision which
authorizes the extension of the jurisdiction of the Board of Tax Appeals by a
two-thirds vote of the legislature.
The Committee Amendments Proposed by House Committee on Civil Law and
Procedure to the engrossed bill:
1. Add a technical amendment to the ballot language.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.