(Constitutional Amendment) Extends the jurisdiction of the Board of Tax Appeals to matters concerning the constitutionality of taxes and fees (EN SEE FISC NOTE GF EX See Note)
Impact
If enacted, HB 428 would amend the Louisiana Constitution to include a provision that extends the authority of the Board of Tax Appeals. This change would empower the Board to handle cases concerning the constitutionality of state and local taxes, thereby streamlining the process for taxpayers seeking recourse for any taxes they've paid that could be considered unconstitutional. Furthermore, this extension of authority will potentially reduce the burden on district courts by allowing the Board to address these issues directly, fostering greater efficiency in resolving tax disputes.
Summary
House Bill 428, a joint resolution proposed in Louisiana, seeks to add a new section to the state constitution concerning the jurisdiction of the Board of Tax Appeals. The primary focus of HB428 is to offer remedies to taxpayers who have paid unconstitutional taxes. This bill aims to provide a legal framework for the recovery of such taxes and allows the Board of Tax Appeals to extend its jurisdiction concerning the constitutionality of taxes and fees. The proposed amendment is set to enhance taxpayer protection by ensuring they have a clear path to remedy if they have overpaid taxes that are deemed unconstitutional.
Sentiment
The sentiment surrounding HB 428 is largely supportive, particularly among proponents who argue that enhancing taxpayer rights and protections is essential. The bill received unanimous approval during its voting process, indicating strong bipartisan support. Legislators highlighted the importance of providing citizens with recourse against potentially unconstitutional taxation. However, some reservations were expressed regarding the implications this could have on state tax policies and administration, with concerns about how expansive this new jurisdiction could become in future legislative actions.
Contention
Notably, the main contention surrounding HB 428 resides in the balance between enhancing taxpayer rights and maintaining the state's authority to levy taxes effectively. While proponents argue that the bill ensures accountability and fairness in taxation, critics warn that extending the jurisdiction of the Board of Tax Appeals could lead to challenges that complicate tax administration. This could result in a significant influx of cases concerning tax constitutionality, which government entities may need to navigate carefully to avoid disrupting the existing tax system.
Provides for the administration, enforcement, and adjudication of state and local taxes and for the jurisdiction of the Board of Tax Appeals (EN SEE FISC NOTE LF RV See Note)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes under the jurisdiction of the Board of Tax Appeals (EN -$32,000 LF RV See Note)
Provides relative to the authority of local collectors to adjudicate local sales and use tax matters and the jurisdiction of the Board of Tax Appeals (OR SEE FISC NOTE GF EX)
Constitutional amendment to revise the circumstances that would allow the reduction of constitutionally protected expenditures and dedications to eliminate a projected deficit in an ensuing fiscal year. (2/3 - CA13s1(A)) (EN SEE FISC NOTE SD EX See Note)
(Constitutional Amendment) Prohibits the levy of new taxes or fees upon the sale or transfer of immovable property after Nov. 30, 2011 (EN SEE FISC NOTE LF RV See Note)
Provides for the administration, disposition, enforcement, and adjudication of state and local taxes, fees, and receipts and for the Board of Tax Appeals. (gov sig) (EN NO IMPACT GF EX See Note)