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 521 Original 2020 Regular Session Hilferty
Abstract: Requires notice of reappraisal to be sent through certified mail and requires the notice
to be mailed and received by the taxpayer no less than 30 days prior to the commencement
of the appeal period.
Present law provides that in any year in which property is reappraised, assessors are required to give
notice to taxpayers following the reappraisal.
Proposed law retains present law, but requires notice of reappraisal be sent via certified mail.
Proposed law further requires that the notice of reappraisal be mailed and received by the taxpayer
no less than 30 days prior to the commencement of the appeal period.
(Amends R.S. 47:1987(B)(1)(intro. para.); Adds R.S. 47:1987(B)(1)(c))