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, ยง35)
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. 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.