GREEN SHEET REDIGEST
HB 428 2019 Regular Session Dwight
TAX APPEALS/BOARD: (Constitutional Amendment) Extends the jurisdiction of the
Board of Tax Appeals to matters concerning the constitutionality of taxes and fees
DIGEST
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 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. Makes technical amendments.
2. Provides that the jurisdiction of the Board of Tax Appeals is over all matters
related to state and local taxes or fees.
3. Amends 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. Adds a technical amendment to the ballot language.
The House Floor Amendments to the reengrossed bill
1. Removes 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. Removes the ballot language regarding support of a requirement of a
complete remedy in law for unconstitutional taxes paid by a taxpayer.
Page 1 of 2
Prepared by Leonore Heavey. Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the re-reengrossed bill
1. Adds proposed change to Article VII, Section 3(A) of the Constitution of
Louisiana from Section 35 that authorizes the legislature to provide remedies
in law related to unconstitutional taxes paid by taxpayers.
2. Adds ballot language regarding support of a requirement of a complete
remedy in law for unconstitutional taxes paid by a taxpayer.
Page 2 of 2
Prepared by Leonore Heavey.