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 Original 2019 Regular Session Dwight
Abstract: Extends the jurisdiction of the Board of Tax Appeals to matters related to the
constitutionality of taxes, fees, or other claims against the state 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.
Proposed constitution retains present constitution and authorizes the legislature to provide a remedy
in law for unconstitutional taxes paid.
Proposed constitution extends the jurisdiction of the Board of Tax Appeals to matters concerning
the constitutionality of taxes, fees, or other matters related to its jurisdiction.
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)