HLS 21RS-595 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 573
BY REPRESENTATIVE STEFANSKI
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX COMMISSION, STATE: Provides for the administration, review, and adjudication
of ad valorem tax assessments
1 AN ACT
2To amend and reenact R.S. 47:1402(D)(2), (3)(introductory paragraph), and (5),
3 1403(B)(6)(c), 1407(3) and (7), 1418(4)(b) and (c), 1431(B), 1436(B), 1437(A),
4 1856(D)(2) and (3) and (G), 1857(B)(1), 1989(B) and (C), 1998(A)(1) and (D),
5 2132(D), 2134(B)(1) and (3), (D), and (E)(1) and to enact R.S. 47:1402(D)(3)(h) and
6 (i), 1418(4)(d), 1431(F), 1856(H), and 1857(B)(3), relative to ad valorem taxes; to
7 provide for the qualifications of members of the Board of Tax Appeals; to provide
8 for the membership and qualifications of the Local Tax Division Nominating
9 Committee; to provide for administrative matters for the Board of Tax Appeals; to
10 provide for the jurisdiction of the Board of Tax Appeals; to provide for definitions;
11 to provide for the administration, review, and appeal of ad valorem tax assessments;
12 to provide for actions related to the legality or correctness of certain assessments; to
13 provide for actions related to payment of taxes under protest; to provide for actions
14 for the recovery of taxes paid under protest; to provide for actions related to the
15 assessment of public service properties by the commission; to provide for review of
16 certain cases by the Louisiana Tax Commission; to provide for the refund of certain
17 taxes; to provide for actions related to the payment of an assessment under protest;
18 to provide for limitations and requirements in actions related to ad valorem tax
19 assessments; and to provide for related matters.
20Be it enacted by the Legislature of Louisiana:
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1 Section 1. R.S. 47:1402(D)(2), (3)(introductory paragraph), and (5), 1403(B)(6)(c),
21407(3) and (7), 1418(4)(b) and (c), 1431(B), 1436(B), 1437(A), 1856(D)(2) and (3) and
3(G), 1857(B)(1), 1989(B) and (C), 1998(A)(1) and (D), 2132(D), 2134(B)(1) and (3), (D),
4and (E)(1) are hereby amended and reenacted and R.S. 47:1402(D)(3)(h) and (i), 1418(4)(d),
51431(F), 1856(H), and 1857(B)(3) are hereby enacted to read as follows:
6 §1402. Membership of board; qualifications; appointment; term; vacancy; salary
7 * * *
8 D.
9 * * *
10 (2) The nominating committee shall be responsible for developing a list of
11 not less than one, nor more than three, qualified nominees for any vacancy. Any
12 person nominated by the committee must be an attorney with experience in
13 Louisiana sales tax law, and at least one nominee shall be certified as a Tax Law
14 Specialist by the Louisiana Board of Legal Specialization.
15 (3) The Local Tax Division Nominating Committee is hereby established to
16 be comprised of eight ten members who shall be either an attorney licensed to
17 practice law in Louisiana, a certified public accountant, a certified Louisiana
18 assessor, or a parish tax administrator. The committee shall be comprised of the
19 following members:
20 * * *
21 (h) A representative of the Louisiana Assessor's Association.
22 (i) A representative selected jointly by the Council of State Taxation, the
23 Pelican Institute for Public Policy, and the Louisiana Chamber of Commerce
24 Foundation, representing the state's minority Chambers of Commerce.
25 * * *
26 (5) Six Eight members shall constitute a quorum for the transaction of
27 committee business, and each nomination must be approved by a favorable vote of
28 at least five six committee members.
29 * * *
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1 §1403. Designation of officers; domicile; quorum; seal
2 * * *
3 B.
4 * * *
5 (6)
6 * * *
7 (c) For any case assigned to be heard in the Local Tax Division, all
8 references to the "Board of Tax Appeals" in this Chapter, or in Chapter 2-D of this
9 Subtitle, or in Subtitle III of this Title shall mean the board's Local Tax Division,
10 with the board's authority exercised by its local tax judge pursuant to Paragraph
11 (A)(3) of this Section.
12 * * *
13 §1407. Jurisdiction of the board
14 The jurisdiction of the board shall extend to the following:
15 * * *
16 (3)(a) All matters related to state or local taxes or fees, or .
17 (b) All other jurisdiction otherwise provided by law, including rules to cease
18 business, ordinary collection suits, summary tax proceedings, rules to seek
19 uniformity of interpretation of common sales and use tax law or local sales and use
20 tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity
21 of a collector's rules, regulations, or private letter rulings, as provided in R.S.
22 47:337.102.
23 * * *
24 (7) A petition for declaratory judgment or other action relating to any state
25 or local tax or fee, including disputes related to the constitutionality of a law or
26 ordinance or validity of a regulation concerning any matter relating to any state or
27 local tax or fee excluding those tax matters within the jurisdiction of related solely
28 to the correctness of an assessment by a parish assessor that is subject to review by
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1 the Louisiana Tax Commission pursuant to the provisions of Article VII, Section
2 18(E) of the Constitution of Louisiana.
3 * * *
4 §1418. Definitions
5 For purposes of this Chapter, except when the context requires otherwise, the
6 words and expressions defined in this Section shall have the following meanings:
7 * * *
8 (4) "Local collector" means any of the following:
9 * * *
10 (b) The individual or entity responsible for collecting ad valorem tax,
11 occupational license tax, or occupancy tax, or other collector responsible for
12 collecting local taxes or fees, excluding those tax matters within the jurisdiction of
13 the Louisiana Tax Commission.
14 (c) The Assessor or the Louisiana Tax Commission if the assessor or the
15 commission is a party to a proceeding pursuant to the provisions of R. S. 47:1431.
16 (d) The agent or successor to any of the above, including any joint
17 commission, authority, or other duly constituted single collection entity, created by
18 an agreement, when administering or collecting the taxes of any local political
19 subdivision within the jurisdiction of the Board of Tax Appeals.
20 * * *
21 §1431. Filing of petition
22 * * *
23 B. If a taxpayer has complied with the provisions of R.S. 47:337.63, or 1576,
24 or 2134, the taxpayer may file a payment under protest petition with the board within
25 the respective periods set forth therein.
26 * * *
27 F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax
28 collector, assessor, or the Louisiana Tax Commission, and that action is appealable
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1 to the board, the aggrieved party may file a petition with the board in accordance
2 with the provisions of R.S. 47:1856, 1857, 2132, or other applicable law.
3 (2) Intervention by the relevant assessor shall be authorized and joinder of
4 the relevant assessor shall be required, as provided by Subtitle III of this Title
5 concerning causes of action.
6 (3) Nothing in this Subsection shall authorize actions concerning the conduct
7 of tax sales, the nullification of tax sales, or contesting the seizure of movables for
8 collection.
9 * * *
10 §1436. Determination of which appellate court has jurisdiction
11 * * *
12 B. A judgment of the board in a case by or against a local collector may be
13 reviewed as follows:
14 (1) In the court of appeal for the parish where the tax being litigated is
15 levied, except as provided for in Paragraph (2) Paragraphs (2) or (3) of this
16 Subsection.
17 (2) In the case of an agreement between the local collector and taxpayer
18 parties, then by the court of appeal as stipulated in the agreement.
19 (3) In the respective court of appeal for the parish of the appellee for any
20 case appealed by a local collector appealing a ruling issued against another local
21 collector pursuant to R.S. 47:337.101 or other applicable law, and if there are
22 appellees from different circuits, then in the court of appeal designated by the board
23 as having the most connection to the matter at issue.
24 (4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the
25 court of appeal designated by the board as having the most connection to the matter
26 at issue or, if none, then the court of appeal for East Baton Rouge parish.
27 * * *
28 §1437. Effect of final judgment
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1 A. When the decision or judgment of the board which has become final
2 contains a finding that the taxpayer is liable for the payment of an amount of tax,
3 interest and penalty, such the amount shall be paid by the taxpayer upon notice and
4 demand from the collector, and shall be collectible by distraint and sale, as provided
5 in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means
6 provided for in Chapter 2-D of Subtitle II or Subtitle III of this Title for a local
7 collector.
8 * * *
9 §1856. Notice of valuation, hearings, appeals
10 * * *
11 D.
12 * * *
13 (2) The proceedings in such the suit shall be tried by preference, whether or
14 not out of term time
1
, at such the time as fixed by the district court reviewing the
15 matter. No new trial or rehearing shall be allowed.
16 (3) Any appeal from a judgment of the district court reviewing the matter
17 shall be heard by preference within sixty days of the lodging of the record in the
18 court of appeal. The appeal shall be taken thirty days from the date the judgment of
19 the district court reviewing the matter is rendered. If such the appeal is timely filed,
20 any amount of taxes that were paid under protest pursuant to Subsection E of this
21 Section shall remain segregated and invested pursuant to Subsection E of this Section
22 and no bond or other security shall be necessary to perfect such the appeal.
23 * * *
24 G. Any taxpayer asserting that a law or laws, including the application
25 thereof, of the law or laws related to the valuation or assessment of public service
26 properties is in violation of any act of the Congress of the United States, the
27 Constitution of the United States, or the constitution of the state shall file suit in
28 accordance with the provisions of R.S. 47:2134(C) and (D). The provisions of R.S.
29 47:1856(E) and (F) shall be applicable to such the proceedings; however, the tax
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1 commission and all affected assessors and the officers responsible for the collection
2 of any taxes owed pursuant to such the assessment shall be made parties to such the
3 suit. If such the suit affects assessments of property located in more than one parish,
4 such the suit may be brought in either the Board of Tax Appeals, the district court
5 for the parish in which the tax commission is domiciled, or the district court of any
6 one of the parishes in which the property is located and assessed. No bond or other
7 security shall be necessary to perfect an appeal in such the suit. Any appeal from a
8 judgment of the district court shall be heard by preference within sixty days of the
9 lodging of the record in the court of appeal. The appeal shall be taken thirty days
10 from the date the judgment of the district reviewing court is rendered.
11 H. For purposes of this Section, references to the reviewing court shall be
12 deemed to mean either a district court of proper venue or the Board of Tax Appeals.
13 §1857. Corrections and changes
14 * * *
15 B.(1)(a) Any company may institute suit in the Board of Tax Appeals or any
16 court having jurisdiction of the cause of action, for the purpose of contesting the
17 correctness or legality of any corrections and changes of its assessed valuation for
18 taxation by the Louisiana Tax Commission under this Section, which suit must be
19 instituted within thirty days after receipt of the notice ordering the change. However,
20 to state a cause of action, the petition instituting such the suit shall name the
21 Louisiana Tax Commission as defendant and shall set forth not only the correction
22 or change of its assessed valuation for taxation made by the Louisiana Tax
23 Commission, but also the assessed valuation for taxation that the company deems to
24 be correct and legal and the reasons therefor.
25 (b) The proceedings in such suit shall be tried by preference, whether or not
26 out of term time
1
, at such time as fixed by the district court. No new trial or
27 rehearing shall be allowed.
28 (c) Any appeal from a judgment of the district court shall be heard by
29 preference within sixty days of the lodging of the record in the court of appeal. The
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1 appeal shall be taken thirty days from the date the judgment of the district court is
2 rendered. If such appeal is timely filed, any amount of taxes that were paid under
3 protest pursuant to R.S. 47:1856(E) shall remain segregated and invested pursuant
4 to that Subsection and no bond or other security shall be necessary to perfect such
5 appeal.
6 (d) In the event the supreme court grants a writ of certiorari, the court shall
7 hear the appeal on the next regular docket of the court.
8 * * *
9 (3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to
10 all actions instituted pursuant to this Section. All references to the reviewing court
11 shall be deemed to mean either a district court of proper venue or the Board of Tax
12 Appeals.
13 * * *
14 §1989. Review of appeals by tax commission
15 * * *
16 B. The Louisiana Tax Commission shall consider the appeal of any taxpayer
17 subject to the requirement to pay taxes when due as required by R.S. 47:2134, any
18 bona fide representative of an affected tax-recipient body, or any assessor
19 dissatisfied with the determination of a local board of review. All documents, except
20 confidential forms as provided in R.S. 47:2327, filed in connection with any appeal
21 shall be available for public inspection during the regular business hours of the
22 Louisiana Tax Commission.
23 C.(1) All such appeal hearings shall be conducted in accordance with rules
24 and regulations established by the tax commission. this Section and the
25 Administrative Procedure Act. In all other matters, the tax commission may
26 prescribe and promulgate rules regarding the hearing of appeals.
27 (2)(a) Review of the correctness of an assessment by an assessor shall be
28 confined to review of evidence presented to the assessor prior to the close of the
29 period for inspection of the assessment lists provided for in R.S. 47:1992. If a
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1 taxpayer makes application to present additional evidence before the date set for
2 hearing on the appeal and the Louisiana Tax Commission finds that the additional
3 evidence is material and that there were good reasons for failure to timely present it
4 to the assessor, the Louisiana Tax Commission may order that the additional
5 evidence be taken by the assessor. The assessor may modify the assessment by
6 reason of the additional evidence and shall notify the Louisiana Tax Commission of
7 any modifications to the assessment within fifteen calendar days of receipt of the
8 additional evidence. The Louisiana Tax Commission may then order any evidence
9 that is otherwise admissible be admitted for the purposes of review.
10 (b) Notwithstanding the provisions of Subparagraph (a) of this Paragraph,
11 in an appeal addressing the correctness of an assessment of residential property
12 subject to the homestead exemption, the Louisiana Tax Commission may
13 independently appraise the property utilizing the criteria set forth in R.S. 47:2323
14 and may enter that appraisal into evidence for consideration on review of the
15 correctness of the assessment.
16 (3) The Louisiana Tax Commission may affirm the correctness of the
17 assessment, it may remand the matter for further consideration by the assessor, or it
18 may reverse or modify the assessment because the assessment is:
19 (a) In violation of constitutional or statutory provisions;
20 (b) In excess of the authority of the assessor;
21 (c) Made upon an unlawful procedure;
22 (d) Affected by another error of law;
23 (e) Arbitrary or capricious or characterized by abuse of discretion or clearly
24 unwarranted exercise of discretion; or
25 (f) Not supported and sustainable by a preponderance of evidence as
26 determined by the Louisiana Tax Commission. If the Louisiana Tax Commission
27 finds that an assessment is not supported and sustainable by a preponderance of
28 evidence, the Louisiana Tax Commission shall make its own determination and
29 conclusions of fact by a preponderance of evidence based upon its own evaluation
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1 of the record evidence reviewed in its entirety, subject to the provisions of R.S.
2 49:964(G)(6), related to first-hand witness testimony.
3 * * *
4 §1998. Judicial review; generally
5 A.(1)(a) Any taxpayer who has timely paid taxes under protest as required
6 by R.S. 47:2134 or any bona fide representative of an affected tax-recipient body in
7 the state dissatisfied with the final determination of the Louisiana Tax Commission
8 under the provisions of R.S. 47:1989 shall have the right to institute suit within thirty
9 days of the entry of any final decision of the Louisiana Tax Commission in the
10 district court for the parish where the Louisiana Tax Commission is domiciled or the
11 district court of the parish where the property is located contesting for review of the
12 correctness of an assessment by an assessor. Any taxpayer who owns property
13 assessed in more than one parish may institute this suit in either the district court for
14 the parish where the tax commission is domiciled or the district court of any one of
15 the parishes in which the property is located and assessed, provided at least
16 twenty-five percent of the parishes where the property is located are named in the
17 suit. However, if at least twenty-five percent of the parishes are not named in the
18 suit, then suit must be filed in the parish where the property is located.
19 (b)(i) The proceedings in such the suit shall be tried by preference, whether
20 or not out of term time
1
, at such the time as fixed by the district court. No new trial
21 or rehearing shall be allowed.
22 (c) If a taxpayer makes application to present additional evidence before the
23 date set for hearing and it is shown that the additional evidence is material and that
24 there were good reasons for failure to timely present it to the assessor, the court may
25 order that the additional evidence be taken by the assessor. The assessor may modify
26 the assessment as a result of the additional evidence and shall file that evidence
27 along with notification of any modifications to the assessment with the reviewing
28 court within the deadline established by the court. The reviewing court may then
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1 order that any evidence that is otherwise admissible be admitted for purposes of
2 review.
3 (d) On appeal of the review of the correctness of an assessment by an
4 assessor, the district court may affirm the assessment, it may remand the matter for
5 further consideration or it may reverse or modify the assessment if substantial rights
6 of the appellant have been prejudiced because the decision related to the assessment
7 is:
8 (i) In violation of constitutional or statutory provisions;
9 (ii) In excess of the authority of the assessor;
10 (iii) Made upon an unlawful procedure;
11 (iv) Affected by an error of law;
12 (v) Arbitrary or capricious, characterized by abuse of discretion, or is clearly
13 an unwarranted exercise of discretion; or
14 (vi) Not supported and sustainable by a preponderance of evidence as
15 determined by the reviewing court. If the reviewing court finds that an assessment
16 is not supported and sustainable by a preponderance of evidence, the reviewing court
17 shall make its own determination and conclusions of fact by a preponderance of
18 evidence based upon its own evaluation of the record reviewed in its entirety, subject
19 to the provisions of R.S. 49:964(G)(6), related to first-hand witness testimony.
20 (ii)(e) Any appeal from a judgment of the district court shall be heard by
21 preference within sixty days of the lodging of the record in the court of appeal. The
22 appeal shall be taken thirty days from the date the judgment of the district court is
23 rendered. If such the appeal is timely filed, any amount of taxes that were paid under
24 protest pursuant to R.S. 47:1856(E) shall remain segregated and invested pursuant
25 to that Subsection and no bond or other security shall be necessary to perfect such
26 the appeal.
27 (iii)(f) In the event the supreme court grants a writ of certiorari, the court
28 shall hear the appeal on the next regular docket of the court.
29 * * *
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1 D. In all suits relating to property taxes the judge shall hear and try such
2 these cases without delay, in chambers if necessary, without cost to the reviewers or
3 the assessors regardless of whether the suit was instituted by an assessor or a
4 taxpayer.
5 * * *
6 §2132. Refund of taxes erroneously paid
7 * * *
8 D. An action of the assessor or of the tax commission rejecting or refusing
9 to approve any claim made under the provisions of this Section may be appealed by
10 means of ordinary proceedings to the Board of Tax Appeals or to the district court
11 having jurisdiction where the property which is the subject of the claim is located.
12 * * *
13 §2134. Suits to recover taxes paid under protest
14 * * *
15 B.(1) A taxpayer challenging the correctness of an assessment under R.S.
16 47:1856, 1857, 1989, or 1998 shall timely pay the disputed amount of tax due under
17 protest to the officer or officers designated by law for the collection of this tax. The
18 portion of the taxes that is paid by the taxpayer to the collecting officer or officers
19 that is neither in dispute nor the subject of a suit contesting the correctness of the
20 assessment shall not be made subject to the protest. The taxpayer shall submit
21 separate payments for the disputed amount of tax due and the amount that is not in
22 dispute and not subject to the protest.
23 * * *
24 (3)(a) In a correctness challenge suit under either R.S. 47:1856, or 1857, or
25 1998 the officer or officers designated for the collection of taxes in the parish or
26 parishes in which the property is located, the assessor or assessors for the parish or
27 district, or parishes or districts, in which the property is located, and the Louisiana
28 Tax Commission shall be the sole necessary and proper party defendants in any such
29 suit.
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1 (b) The officer or officers designated for the collection of taxes in the parish
2 or parishes in which the property is located and the assessor or assessors for the
3 parish or district, or parishes or districts, in which the property is located shall be the
4 sole necessary and proper party defendants in a correctness challenge action under
5 R.S. 47:1989, 1992 or 1998.
6 * * *
7 D.(1) The right to sue for recovery of a tax paid under protest as provided
8 in this Section shall afford a legal remedy and right of action in any state or federal
9 court having jurisdiction of the parties and subject matter for a full and complete
10 adjudication of all questions arising in connection with a correctness challenge or the
11 enforcement of the rights respecting the legality of any tax accrued or accruing or the
12 method of enforcement thereof.
13 (2) A legality challenge as provided for in Subsection C of this Section may
14 be brought pursuant to Paragraph (1) of this Subsection or by petition for recovery
15 of a tax paid under protest before the Board of Tax Appeals, which shall provide a
16 legal remedy and right of action for a full and complete adjudication of all questions
17 arising in connection with the tax other than the review of the correctness of value
18 in an assessment by a parish assessor that is subject to review pursuant to Article VII,
19 Section 18(E) of the State Constitution.
20 (3) The right to sue for recovery of a tax paid under protest as provided in
21 this Section shall afford a legal remedy and right of action at law in the state or
22 federal courts where any tax or the collection thereof is claimed to be an unlawful
23 burden upon interstate commerce, or in violation of any act of the Congress of the
24 United States, the Constitution of the United States, or the constitution of the state.
25 (4) The portion of the taxes which is paid by the taxpayer to the collecting
26 officer or officers that is neither in dispute nor the subject of such suit shall not be
27 made subject to the protest.
28 E.(1) Upon request of a taxpayer and upon proper showing by the taxpayer
29 that the principle of law involved in an additional assessment is already pending
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1 before the Board of Tax Appeals or the courts for judicial determination, the
2 taxpayer, upon agreement to abide by the pending decision of the Board of Tax
3 Appeals or the courts, may pay the additional assessment under protest but need not
4 file an additional suit. In such cases, the tax so paid under protest shall be segregated
5 and held by the collecting officer or officers until the question of law involved has
6 been determined by the courts, the Board of Tax Appeals, or finally decided by the
7 courts on appeal, and shall then be disposed of as provided in the final decision of
8 the court Board of Tax Appeals or courts, as applicable.
9 * * *
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 573 Original 2021 Regular Session Stefanski
Abstract: Provides for the administration, review, and adjudication of ad valorem tax
assessments by the Board of Tax Appeals, the La. Tax Commission, and assessors.
Present law provides for the establishment of the Board of Tax Appeals (hereinafter "board")
to hear and decide disputes between taxpayers and any state or local tax collector. Present
law provides for the membership, qualifications, and appointments to the board.
Proposed law retains present law as it relates to the board but expands the qualifications of
a nominee for a board position to include a person who has La. tax law experience rather
than a person with La. sales tax law experience.
Proposed law increases the membership of the Local Tax Division Nominating Committee
from eight to 10 members by adding a member who represents the La. Assessor's
Association and a representative selected jointly by the Council of State Taxation, the
Pelican Institute, and the La. Chamber of Commerce Foundation. Further expands the
qualifications for members of the nominating committee to include a certified La. assessor.
Present law provides for the jurisdiction of the board which includes petitions for declaratory
judgment or actions related to the constitutionality of a law or ordinance or the validity of
a regulation concerning a state or local tax or fee.
Proposed law retains present law but adds that the board's jurisdiction over petitions for
declaratory judgement or other actions extends to matters related to state or local taxes or
fees but excludes from the board's jurisdiction matters related solely to the correctness of an
assessment by a parish assessor that is subject to review by the La. Tax Commission
(hereinafter "commission").
Present law defines a "local collector" as an individual or entity responsible for collecting
occupational license or occupancy taxes, or local taxes or fees except those tax matters
within the jurisdiction of the commission.
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Proposed law adds ad valorem taxes to the taxes a local collector may collect and removes
the exclusion for tax matters within the jurisdiction of the commission. Proposed law
further defines a local collector to include an assessor or the commission if they are a party
to a proceeding related to appeals for the redetermination of an assessment or the
determination of an overpayment.
Present law authorizes a taxpayer to appeal to the board for a redetermination of an
assessment or a determination of an overpayment when a taxpayer is aggrieved by an
assessment made by a state collector or by a state collector's action or failure to act on a
claim for refund or credit of an overpayment. Present law establishes a procedure for a
taxpayer to file a petition for payment of taxes under protest.
Proposed law retains present law but specifies that a taxpayer must comply with the present
law procedure related to suits for payment of taxes under protest.
Proposed law sets forth a procedure for a relevant party who is aggrieved by an action of a
local collector, assessor, or the commission, if the action is appealable to the board. Further
authorizes an intervention by the relevant assessor and requires joinder of the relevant
assessor under certain circumstances. Proposed law excludes actions concerning local tax
sales, the nullification of tax sales, or the contesting of the seizure of movables for collection
from this procedure.
Present law provides for the determination of the appellate court that has jurisdiction over
decisions or judgments of the board including the court of appeal for the parish where the
tax is being litigated, the court the parties stipulate to have jurisdiction, or the court of appeal
for the parish of the appellee for a case appealed by a collector.
Proposed law retains present law but provides that if none of the options for review in
present law are applicable, the court of appeal designated by the board that has the most
connection to the matter or, if none, the court of appeal for East Baton Rouge parish.
Present law requires the commission to valuate and assess public service properties for
purposes of ad valorem taxes. Further requires the commission to give notice of the initial
determination of the assessed valuation in writing to a company and the initial determination
shall become final if no protest is filed with the commission within 30 days after receipt by
the company of the notice of the initial determination. Present law provides for a procedure
for a company to protest an initial valuation and a procedure for the company to appeal
decisions of the commission.
Proposed law retains present law but authorizes parties to appeal to the board in suits
contesting the valuation or assessment of public service properties when the suit affects
assessments of property in more than one parish. Further clarifies that references to
"reviewing court" in proposed law includes the board.
Present law authorizes the commission to correct or change the assessment of any company
in order to make the assessment conform to facts. A company may institute a suit to contest
the correctness or legality of any corrections and changes of its assessed valuation by the
commission.
Proposed law retains present law related to the authorization for a company to contest the
correctness of an assessment but specifies that these suits shall be subject to provisions of
present law related to appeals of the final determination of the assessed value of property by
the commission.
Present law requires an assessor to annually assess and value property within their
jurisdiction for purposes of ad valorem property taxes. Further provides for the assessment
procedure and time line an assessor is required to follow in order to notify a property owner
of the assessed value of his property. Present law also sets forth a procedure for a property
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owner to contest a property's valuation including the establishment of boards of review
which consists of the governing authorities in each parish.
Present law requires the commission to conduct public hearings within 10 days of receipt
of the assessment lists to hear real and personal property appeals of taxpayers, tax-recipient
bodies, or assessors from actions of the board of review.
Proposed law retains present law but requires a review of the correctness of an assessment
by an assessor to be confined to review of evidence presented to the assessor prior to the
close of the period for inspection of the assessment lists. If a taxpayer makes application to
present additional evidence before the date set for hearing on the appeal and the commission
finds that the additional evidence is material and there were reasons for failure to timely
present the evidence to the assessor, the commission may order the assessor to take the
additional evidence. Proposed law authorizes an assessor to modify the assessment because
of the additional evidence and to notify the commission of modifications within 15 calendar
days of receipt of the additional evidence.
Proposed law authorizes the commission to independently appraise property using provisions
of present law related to determining fair market value of property when hearing an appeal
addressing the correctness of an assessment of residential property subject to the homestead
exemption. Further authorizes the commission to enter that appraisal into evidence for
consideration on review of the correctness of the assessment.
Proposed law sets forth the actions the commission or a district court may take when
reviewing the correctness of an assessment by an assessor and provides for specific reasons
that may warrant the commission or the district court to reverse or modify the assessor's
assessment.
Present law authorizes a taxpayer who is dissatisfied with the final determination of the
commission concerning the correctness of an assessment to file a suit within 30 days of the
entry of a final decision of the commission in the district court for the parish where the
commission is domiciled or the district court of the parish where the property is located.
Proposed law retains present law but provides that if a taxpayer makes application to present
additional evidence and it is shown that the additional evidence is material and that there
were reasons for failing to timely present the evidence to the assessor, the court may order
that the additional evidence be taken by the assessor. The assessor may modify the
assessment as a result of the additional evidence and shall file that evidence along with
notification of a modification of the assessment with the reviewing court within the deadline
established by the court.
Present law establishes a procedure for claims against a political subdivision for ad valorem
taxes erroneously paid to the political subdivision which includes presenting the claim to the
commission within three years of the date of the payment. Present law further provides a
procedure for a taxpayer who prevails in their claim for ad valorem taxes erroneously paid
to present a claim to the commission to receive a refund of the payments. Present law
authorizes an appeal to the district court if an assessor or the commission refuses to approve
a claim for a refund.
Proposed law retains present law but authorizes a taxpayer to also appeal to the board.
Present law establishes a procedure for a taxpayer to challenge the correctness of an
assessment or a legality challenge by timely paying the disputed amount under protest to the
tax collector. Present law provides for the proper party defendants who must be included
in these suits.
Proposed law retains present law but provides for the proper party defendants who must be
included in a correctness challenge related to appeals of actions by a board of review related
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to the inspection of assessment lists and notification and review of assessments and appeals
of final determinations by the commission. Further provides that a legality challenge may
be brought by a petition for recovery of a tax paid under protest before board which shall
provide a legal remedy and right of action for a full and complete adjudication of all
questions arising in connection with the tax other than the review of the correctness of value
in an assessment by a parish assessor.
Present law authorizes a taxpayer, in cases of an additional assessment, to pay the additional
assessment under protest without having to file an additional suit if the taxpayer shows that
the principle of law involved in an additional assessment is already pending before the court
for judicial determination and if the taxpayer agrees to abide by the pending court's decision.
Proposed law retains present law but specifies that the assessment under protest may also
be under consideration by the board.
(Amends R.S. 47:1402(D)(2), (3)(intro. para.), and (5), 1403(B)(6)(c), 1407(3) and (7),
1418(4)(b) and (c), 1431(B), 1436(B), 1437(A), 1856(D)(2) and (3) and (G), 1857(B)(1),
1989(B) and (C), 1998(A)(1) and (D), 2132(D), 2134(B)(1) and (3), (D), and (E)(1); Adds
R.S. 47:1402(D)(3)(h) and (i), 1418(4)(d), 1431(F), 1856(H), and 1857(B)(3))
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