HLS 19RS-852 RE-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 add Article V, Section 35 of the Constitution of Louisiana, relative to the
3 jurisdiction of the Board of Tax Appeals; to authorize the legislature to extend the
4 jurisdiction of the Board of Tax Appeals; to provide for submission of the proposed
5 amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
9Article V, Section 35 of the Constitution of Louisiana, to read as follows:
10 §35. Remedies for Taxpayers
11 Section 35. The Board of Tax Appeals is continued, subject to change by law
12 enacted by two-thirds of the elected members of each house of the legislature. It
13 shall have jurisdiction over all matters related to state and local taxes or fees or other
14 claims against the state as provided by law. The legislature may extend the
15 jurisdiction of the Board of Tax Appeals, by a law enacted by a two-thirds vote of
16 the elected members of each house of the legislature, to matters concerning the
17 constitutionality of taxes, fees, or other matters related to its jurisdiction.
18 Section 2. Be it further resolved that this proposed amendment shall be submitted
19to the electors of the state of Louisiana at the statewide election to be held on October 12,
202019.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-852 RE-REENGROSSED
HB NO. 428
1 Section 3. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to allow the jurisdiction of the Board of Tax
6 Appeals to extend to matters related to the constitutionality of taxes? (Adds
7 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 Re-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 and authorizes the legislature to extend
the jurisdiction under certain circumstances.
Present constitution authorizes the legislature to provide a complete and adequate remedy
for the prompt recovery of an illegal tax 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.
(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.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-852 RE-REENGROSSED
HB NO. 428
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.
The House Floor Amendments to the reengrossed bill:
1. Remove proposed change to Article VII, Section 3(A) of the Constitution of
Louisiana from Section 35 that would authorize the legislature to provide
remedies in law related to unconstitutional taxes paid by taxpayers.
2. Remove the ballot language regarding support of a requirement of a complete
remedy in law for unconstitutional taxes paid by a taxpayer.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.