ENROLLED
ACT No. 343
2021 Regular Session
HOUSE BILL NO. 573
BY REPRESENTATIVE STEFANSKI
1 AN ACT
2 To 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), 1432(A), 1436(B),
4 1437(A), 1439(C), 1856(D)(2) and (3) and (G), 1857(B)(1), 1989(C), 1998(A)(1)(a)
5 and (b)(i) and (D), 2132(D), 2134(B)(3), (D), and (E)(1), and 2327, to enact R.S.
6 47:1402(D)(3)(h) and (i), 1403(B)(6)(d), 1418(4)(d), 1431(F), 1432(B), 1837(G)(3),
7 1856(H), 1857(B)(3), 1992(A)(3) and (B)(3), and 1998(H) and (I), and to repeal R.S.
8 47:1431(D)(2) and 1432(D), relative to ad valorem taxes; to provide for the
9 qualifications of members of the Board of Tax Appeals; to provide for the
10 membership and qualifications of the Local Tax Division Nominating Committee;
11 to provide for administrative matters for the Board of Tax Appeals; to provide for
12 the jurisdiction of the Board of Tax Appeals; to provide for definitions; to provide
13 for the administration, review, and appeal of ad valorem tax assessments; to provide
14 for actions related to the legality or correctness of certain assessments; to provide for
15 actions related to payment of taxes under protest; to provide for actions for the
16 recovery of taxes paid under protest; to provide for actions related to the assessment
17 of public service properties by the commission; to provide for review of certain cases
18 by the Louisiana Tax Commission; to provide for the refund of certain taxes; to
19 provide for actions related to the payment of an assessment under protest; to provide
20 for limitations and requirements in actions related to ad valorem tax assessments; to
21 provide for a public records exception; to require that notice be afforded to certain
22 parties for certain proceedings; to require annual reporting under certain
23 circumstances; to authorize the promulgation of rules; to provide for an effective
24 date; and to provide for related matters.
Page 1 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 Be it enacted by the Legislature of Louisiana:
2 Section 1. R.S. 47:1402(D)(2), (3)(introductory paragraph), and (5), 1403(B)(6)(c),
3 1407(3) and (7), 1418(4)(b) and (c), 1431(B), 1432(A), 1436(B), 1437(A), 1439(C),
4 1856(D)(2) and (3) and (G), 1857(B)(1), 1989(C), 1998(A)(1)(a) and (b)(i) and (D),
5 2132(D), 2134(B)(3), (D), and (E)(1), and 2327 are hereby amended and reenacted and R.S.
6 47:1402(D)(3)(h) and (i), 1403(B)(6)(d), 1418(4)(d), 1431(F), 1432(B), 1837(G)(3),
7 1856(H), 1857(B)(3), 1992(A)(3) and (B)(3), and 1998(H) and (I) are hereby enacted to read
8 as follows:
9 §1402. Membership of board; qualifications; appointment; term; vacancy; salary
10 * * *
11 D.
12 * * *
13 (2) The nominating committee shall be responsible for developing a list of
14 not less than one, nor more than three, qualified nominees for any vacancy. Any
15 person nominated by the committee must be an attorney with experience in
16 Louisiana sales tax law, and at least one nominee shall be certified as a Tax Law
17 Specialist by the Louisiana Board of Legal Specialization.
18 (3) The Local Tax Division Nominating Committee is hereby established to
19 be comprised of eight ten members who shall be either an attorney licensed to
20 practice law in Louisiana, a certified public accountant, a certified Louisiana
21 assessor, or a parish tax administrator. The committee shall be comprised of the
22 following members:
23 * * *
24 (h) A representative of the Louisiana Assessor's Association.
25 (i) A representative selected by the Pelican Institute for Public Policy after
26 consultation with the Louisiana Chamber of Commerce Foundation, representing the
27 state's minority Chambers of Commerce.
28 * * *
Page 2 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 (5) Six Eight members shall constitute a quorum for the transaction of
2 committee business, and each nomination must be approved by a favorable vote of
3 at least five six committee members.
4 * * *
5 §1403. Designation of officers; domicile; quorum; seal
6 * * *
7 B.
8 * * *
9 (6)
10 * * *
11 (c) For any case assigned to be heard in the Local Tax Division, all
12 references to the "Board of Tax Appeals" in this Chapter, or in Chapter 2-D of this
13 Subtitle, or in Subtitle III of this Title shall mean the board's Local Tax Division,
14 with the board's authority exercised by its local tax judge pursuant to Paragraph
15 (A)(3) of this Section.
16 * * *
17 §1407. Jurisdiction of the board
18 The jurisdiction of the board shall extend to the following:
19 * * *
20 (3)(a) All matters related to state or local taxes or fees, or.
21 (b) All other jurisdiction otherwise provided by law, including jurisdiction
22 concerning ad valorem taxes pursuant to Subtitle III of this Title, rules to cease
23 business, ordinary collection suits, summary tax proceedings, rules to seek
24 uniformity of interpretation of common sales and use tax law or local sales and use
25 tax law, as provided in R.S. 47:337.101(A)(2), and petitions concerning the validity
26 of a collector's rules, regulations, or private letter rulings, as provided in R.S.
27 47:337.102.
28 * * *
29 (7) A petition for declaratory judgment or other action relating to any state
30 or local tax or fee, concerning taxing districts and related proceeds, or relating to
Page 3 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 contracts related to tax matters; and including disputes related to the constitutionality
2 of a law or ordinance or validity of a regulation concerning any matter relating to
3 related matter or concerning any state or local tax or fee excluding those tax matters
4 within the jurisdiction of the Louisiana Tax Commission pursuant to the provisions
5 of Article VII, Section 18(E) of the Constitution of Louisiana..
6 * * *
7 §1418. Definitions
8 For purposes of this Chapter, except when the context requires otherwise, the
9 words and expressions defined in this Section shall have the following meanings:
10 * * *
11 (4) "Local collector" means any of the following:
12 * * *
13 (b) The individual or entity responsible for collecting ad valorem tax,
14 occupational license tax, or occupancy tax, or other collector responsible for
15 collecting local taxes or fees, excluding those tax matters within the jurisdiction of
16 the Louisiana Tax Commission.
17 (c) The Assessor or the Louisiana Tax Commission if the assessor or the
18 commission is a party to a proceeding pursuant to the provisions of R. S. 47:1431.
19 (d) The agent or successor to any of the above, including any joint
20 commission, authority, or other duly constituted single collection entity, created by
21 an agreement, when administering or collecting the taxes of any local political
22 subdivision within the jurisdiction of the Board of Tax Appeals.
23 (e) Any other political subdivision of the state or other local taxing district.
24 * * *
25 §1431. Filing of petition
26 * * *
27 B. If a taxpayer has complied with the provisions of R.S. 47:337.63, or 1576,
28 or 2134, the taxpayer may file a payment under protest petition with the board within
29 the respective periods set forth therein.
30 * * *
Page 4 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 F.(1) If a relevant party is aggrieved by an action of a parish ad valorem tax
2 collector, assessor, or the Louisiana Tax Commission, and that action is appealable
3 to the board, the aggrieved party may file a petition with the board in accordance
4 with the provisions of R.S. 47:1998 or 2132, or other applicable law.
5 (2) Intervention by and joinder of the relevant assessor shall be permitted or
6 required as provided by law.
7 (3) Nothing in this Subsection shall authorize actions concerning the conduct
8 of tax sales, the nullification of tax sales, or contesting the seizure of movables for
9 collection.
10 (4) An aggrieved taxpayer may file a petition with the board in accordance
11 with the provisions of R.S. 47:1856 or 1857.
12 §1432. Notice; hearing; decision
13 A. The taxpayer, and the collector, and other parties to proceedings pursuant
14 to this Chapter shall be afforded notice and opportunity to be heard in each
15 proceeding for the trial of any redetermination of an assessment, the consideration
16 of a payment under protest petition, or for the determination of an overpayment, or
17 other matter to be tried pursuant to the provisions of this Chapter. A decision or
18 judgment in such these matters shall be made as quickly as practicable.
19 B. An action filed pursuant to this Part shall be deemed in any court of
20 Louisiana to be a suit pending in a court of this state for the purposes of Code of
21 Civil Procedure Article 531.
22 * * *
23 §1436. Determination of which appellate court has jurisdiction
24 * * *
25 B. A judgment of the board in a case by or against a local collector may be
26 reviewed as follows:
27 (1) In the court of appeal for the parish where the tax being litigated is
28 levied, except as provided for in Paragraph (2) of this Subsection.
29 (2) In the case of an agreement between the local collector and taxpayer
30 parties, then by the court of appeal as stipulated in the agreement.
Page 5 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 (3) In the respective court of appeal for the parish of the appellee for any
2 case appealed by a local collector appealing a ruling issued against another local
3 collector pursuant to R.S. 47:337.101 or other applicable law, and if there are
4 appellees from different circuits, then in the court of appeal designated by the board
5 as having the most connection to the matter at issue.
6 (4) If Paragraphs (1) through (3) of this Subsection do not apply, then to the
7 court of appeal designated by the board as having the most connection to the matter
8 at issue or, if none, then the court of appeal for East Baton Rouge Parish.
9 * * *
10 §1437. Effect of final judgment
11 A. When the decision or judgment of the board which has become final
12 contains a finding that the taxpayer is liable for the payment of an amount of tax,
13 interest and penalty, such the amount shall be paid by the taxpayer upon notice and
14 demand from the collector, and shall be collectible by distraint and sale, as provided
15 in R.S. 47:1570 through 1573, or 337.57 through 337.60, or any other means
16 provided for in Chapter 2-D of Subtitle II or Subtitle III of this Title for a local
17 collector.
18 * * *
19 §1439. Escrow account
20 * * *
21 C. The account, and any related funds included therein, shall be subject to
22 audit by the legislative auditor. An annual report of account transactions concerning
23 state cases shall also be submitted to the Cash Management Review Board secretary
24 of the Department of Revenue. An annual report of the account's transactions
25 concerning local sales tax cases shall be submitted to the Louisiana Uniform Local
26 Sales Tax Board. An annual report of the account's transactions concerning local ad
27 valorem tax cases shall be submitted to the written designee for the Louisiana
28 Sheriff's Association and the written designee for the Louisiana Assessor's
29 Association.
30 * * *
Page 6 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 §1837. Duties and responsibilities
2 * * *
3 G.
4 * * *
5 (3) Tax commission rulemaking shall be subject to oversight by the Senate
6 Committee on Revenue and Fiscal Affairs and the House Committee on Ways and
7 Means. Notwithstanding any provision of law to the contrary, the tax commission
8 may use emergency rulemaking procedures when necessary for effective
9 administration of ad valorem taxes.
10 * * *
11 §1856. Notice of valuation, hearings, appeals
12 * * *
13 D.
14 * * *
15 (2) The proceedings in such the suit shall be tried by preference, whether or
16 not out of term time
1
, at such at the time as fixed by the district court reviewing the
17 matter. No new trial or rehearing shall be allowed.
18 (3) Any appeal from a judgment of the district court reviewing the matter
19 shall be heard by preference within sixty days of the lodging of the record in the
20 court of appeal. The appeal shall be taken thirty days from the date the judgment of
21 the district court reviewing the matter is rendered. If such the appeal is timely filed,
22 any amount of taxes that were paid under protest pursuant to Subsection E of this
23 Section shall remain segregated and invested pursuant to Subsection E of this Section
24 and no bond or other security shall be necessary to perfect such the appeal.
25 * * *
26 G. Any taxpayer asserting that a law or laws, including the application
27 thereof, of the law or laws related to the valuation or assessment of public service
28 properties is in violation of any act of the Congress of the United States, the
29 Constitution of the United States, or the constitution of the state Constitution of
30 Louisiana shall file suit in accordance with the provisions of R.S. 47:2134(C) and
Page 7 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 (D). The provisions of R.S. 47:1856(E) and (F) shall be applicable to such the
2 proceedings; however, the tax commission and all affected assessors and the officers
3 responsible for the collection of any taxes owed pursuant to such the assessment
4 shall be made parties to such the suit. If such the suit affects assessments of property
5 located in more than one parish, such the suit may be brought in either the Board of
6 Tax Appeals, the district court for the parish in which the tax commission is
7 domiciled, or the district court of any one of the parishes in which the property is
8 located and assessed. No bond or other security shall be necessary to perfect an
9 appeal in such the suit. Any appeal from a judgment of the district reviewing court
10 shall be heard by preference within sixty days of the lodging of the record in the
11 court of appeal. The appeal shall be taken thirty days from the date the judgment of
12 the district reviewing court is rendered.
13 H. For purposes of this Section, references to the court reviewing the matter
14 or the reviewing court shall mean either a district court of proper venue or the Board
15 of Tax Appeals.
16 §1857. Corrections and changes
17 * * *
18 B.(1)(a) Any company may institute suit in the Board of Tax Appeals or any
19 court having jurisdiction of the cause of action, for the purpose of contesting the
20 correctness or legality of any corrections and changes of its assessed valuation for
21 taxation by the Louisiana Tax Commission under this Section, which suit must be
22 instituted within thirty days after receipt of the notice ordering the change. However,
23 to state a cause of action, the petition instituting such the suit shall name the
24 Louisiana Tax Commission as defendant and shall set forth not only the correction
25 or change of its assessed valuation for taxation made by the Louisiana Tax
26 Commission, but also the assessed valuation for taxation that the company deems to
27 be correct and legal and the reasons therefor.
28 (b) The proceedings in such suit shall be tried by preference, whether or not
29 out of term time, at such time as fixed by the district court. No new trial or rehearing
30 shall be allowed.
Page 8 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 (c) Any appeal from a judgment of the district court shall be heard by
2 preference within sixty days of the lodging of the record in the court of appeal. The
3 appeal shall be taken thirty days from the date the judgment of the district court is
4 rendered. If such appeal is timely filed, any amount of taxes that were paid under
5 protest pursuant to R.S. 47:1856(E) shall remain segregated and invested pursuant
6 to that Subsection and no bond or other security shall be necessary to perfect such
7 appeal.
8 (d) In the event the supreme court grants a writ of certiorari, the court shall
9 hear the appeal on the next regular docket of the court.
10 * * *
11 (3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to
12 all actions instituted pursuant to this Section. All references to the reviewing court
13 shall be deemed to mean either a district court of proper venue or the Board of Tax
14 Appeals.
15 * * *
16 §1989. Review of appeals by tax commission
17 * * *
18 C.(1) All such appeal hearings shall be conducted in accordance with rules
19 and regulations established by the tax commission. this Section and the
20 Administrative Procedure Act. In all other matters regarding the conduct of its
21 hearings, the Louisiana Tax Commission may prescribe and promulgate rules not
22 inconsistent with the provisions of this Section or other law.
23 (2)(a)(i) Review of the correctness of an assessment by an assessor shall be
24 confined to review of evidence presented to the assessor prior to the close of the
25 deadline for filing a complaint with the board of review provided for in R.S.
26 47:1992. If a taxpayer makes application to present additional evidence before the
27 date set for hearing on the appeal and the Louisiana Tax Commission finds that the
28 additional evidence is material and that there were good reasons for failure to timely
29 present it to the assessor, the Louisiana Tax Commission may order that the
30 additional evidence be taken by the assessor. The assessor may modify the
Page 9 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 assessment by reason of the additional evidence and shall notify the Louisiana Tax
2 Commission of any modifications to the assessment within fifteen calendar days of
3 receipt of the additional evidence. The Louisiana Tax Commission may then order
4 any evidence that is otherwise admissible be admitted for the purposes of review.
5 (ii) For purposes of this Subparagraph, good reason for failure to timely
6 present information to the assessor shall be presumed to exist for reports and related
7 attachments of any appraiser or other expert ordered prior to the deadline for filing
8 a complaint with the board of review if the report and attachments are submitted to
9 the assessor within thirty days of receipt of the reports and attachments by the
10 taxpayer and at least twenty-five days prior to a hearing before the Louisiana Tax
11 Commission. Nothing in this Item shall be construed to limit the ability of the
12 Louisiana Tax Commission to find good reason to admit other expert reports
13 pursuant to the other provisions of this Subparagraph.
14 (iii) Nothing in this Item shall be construed to limit the ability of the
15 Louisiana Tax Commission to find good reason to admit otherwise admissible
16 documents or evidence pursuant to this Subparagraph. For purposes of this
17 Subparagraph, good reason for failure to timely present documents or evidence shall
18 always be presumed to exist when the otherwise admissible document or evidence
19 is either of the following:
20 (aa) Not available to the taxpayer at the time of the deadline for submission
21 to the assessor but is provided to the assessor within fifteen days of availability
22 including but not limited to financial or accounting documents, financial statements,
23 information regarding the useful life of property, depreciation schedules, other
24 records of income data, or environmental assessments or reports relating to the
25 property.
26 (bb) Consists of documents or records of income or expenses concerning the
27 valuation of oil and gas property when the taxpayer has timely provided all
28 information required by rule and the documents or records are supplemental to the
29 submission. The presumption provided for in this Subitem shall not apply to
30 documents or records specifically required to be provided by rule or expressly
Page 10 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 requested by the assessor pursuant to R.S. 47:1957(C) if the documents were
2 available to the taxpayer but not timely provided in response to the assessor's
3 request.
4 (iv) Witnesses may be utilized to authenticate or explain evidence which is
5 otherwise admissible pursuant to the provisions of this Subsection. Nothing in this
6 Item shall be construed to limit otherwise admissible witness testimony evidence.
7 (v) For purposes of this Subparagraph, the phrase "otherwise admissible"
8 shall mean evidence admissible pursuant to any provision of this Subsection and
9 admissible pursuant to relevant provisions of the Administrative Procedure Act and
10 Code of Evidence.
11 (vi) Nothing in this Subparagraph shall be construed to limit any of the
12 following otherwise admissible data, guides, and resources that are publicly
13 accessible:
14 (aa) Aerial or other photography.
15 (bb) Public records of Clerks of Court or other political subdivisions in the
16 parish of the assessment, including but not limited to building permits, conveyance
17 records, city directories, occupancy permits, or demolition permits.
18 (cc) Public records of the Department of Natural Resources including but not
19 limited to data from the Strategic Online Natural Resource Information System
20 (SONRIS).
21 (dd) Sales data including but not limited to multiple listing service reports.
22 (ee) Published cost data or cost guides and their related sources.
23 (ff) Rules, advisories, or guidance promulgated by the Louisiana Tax
24 Commission.
25 (b) A decision of the Louisiana Tax Commission to deny a taxpayer’s
26 application to present additional evidence pursuant to Subparagraph (a) of this
27 Paragraph shall, at the option of the taxpayer, be considered a final determination for
28 purposes of appeal as provided for in R.S. 47:1998 to be decided by preference and
29 priority within twenty-one days and thereafter be subject to review by priority in the
30 same manner as a non-appealable interlocutory judgment, or be subject to immediate
Page 11 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 review by application for supervisory writ in the same manner as provided for in
2 Rule 4 of the Uniform Rules of Louisiana Courts of Appeal. Except as ordered by
3 a court of appeal, no stay of the proceedings before the Louisiana Tax Commission
4 may be issued pursuant to an action pursuant to this Subparagraph. This
5 Subparagraph shall not apply to an application to present additional evidence not
6 timely filed pursuant to the rules of the Louisiana Tax Commission.
7 (c) Notwithstanding the provisions of Subparagraph (a) of this Paragraph,
8 in an appeal of the correctness of an assessment of real property, the Louisiana Tax
9 Commission may independently appraise the property utilizing the criteria set forth
10 in R.S. 47:2323 and may enter that appraisal into evidence for consideration on
11 review of the correctness of the assessment.
12 (d) The Louisiana Tax Commission may promulgate rules related to the
13 disclosure of evidence to the opposing party and the consideration of evidentiary
14 disputes, and no provision of this Paragraph shall extend any deadline beyond the
15 date that would be applicable pursuant to Louisiana Tax Commission rules.
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 any of the
19 following:
20 (a) In violation of constitutional or statutory provisions.
21 (b) In excess of the authority of the assessor.
22 (c) Made upon an unlawful procedure.
23 (d) Affected by another error of law.
24 (e) Arbitrary or capricious or characterized by abuse of discretion or clearly
25 unwarranted exercise of discretion.
26 (f) Not supported and sustainable by a preponderance of evidence as
27 determined by the Louisiana Tax Commission. If the Louisiana Tax Commission
28 finds that an assessment is not supported and sustainable by a preponderance of
29 evidence, the Louisiana Tax Commission shall make its own determination and
30 conclusions of fact by a preponderance of evidence based upon its own evaluation
Page 12 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 of the record evidence reviewed in its entirety including otherwise admissible first-
2 hand witness testimony.
3 * * *
4 §1992. Inspection of assessment lists; notification and review of assessments by
5 board of review; hearing officers
6 A.
7 * * *
8 (3) Any property owner or agent who has requested notice of assessed value
9 pursuant to Paragraph (2) of this Subsection may also provide an email address to the
10 assessor. If an email address is provided within the period specified in Paragraph (2)
11 of this Subsection, the assessor shall email written notice of the assessed value of the
12 related property on the first day for the inspection of the assessment lists as provided
13 for in this Section. The notice required pursuant to this Paragraph shall otherwise be
14 subject to all of the provisions of Paragraph (2) of this Subsection.
15 B.
16 * * *
17 (3) Notwithstanding any other provision of this Subsection, if an assessor
18 receives additional information from a taxpayer after the assessment lists have been
19 certified to the board of review but before the filing of a complaint with the board
20 of review, the assessor may modify the assessment to make a reduction based on the
21 additional evidence. Any reduction pursuant to the provisions of this Paragraph shall
22 be communicated to the taxpayer and the board of review no less than twenty-four
23 hours prior to the board of review's public hearing. Nothing in this Paragraph shall
24 be construed to limit any other statutory authority to make modifications.
25 * * *
26 §1998. Judicial review; generally
27 A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient
28 body in the state dissatisfied with the final determination of the Louisiana Tax
29 Commission under the provisions of R.S. 47:1989 shall have the right to institute suit
30 within thirty days of the entry of any final decision of the Louisiana Tax Commission
Page 13 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 in the district court for the parish where the Louisiana Tax Commission is domiciled
2 or the district court of the parish where the property is located contesting for review
3 of the correctness of an assessment by an assessor. Any taxpayer who owns property
4 assessed in more than one parish may institute this suit in either the district court for
5 the parish where the tax commission is domiciled or the district court of any one of
6 the parishes in which the property is located and assessed, provided at least
7 twenty-five percent of the parishes where the property is located are named in the
8 suit. However, if at least twenty-five percent of the parishes are not named in the
9 suit, then suit must be filed in the parish where the property is located.
10 (b)(i) The proceedings in such the suit shall be tried heard pursuant to R.S.
11 49:964 and by preference, whether or not out of term time
1
, at such the time as fixed
12 by the district court or the Board of Tax Appeals. No new trial or rehearing shall be
13 allowed.
14 * * *
15 D. In all suits relating to property taxes the judge shall hear and try such
16 these cases without delay, in chambers if necessary, without cost to the reviewers or
17 the assessors regardless of whether the suit was instituted by an assessor or a
18 taxpayer.
19 * * *
20 H.(1) For purposes of this Section, references to the district court for the
21 parish where the Louisiana Tax Commission is domiciled shall be deemed to mean
22 either the district court for East Baton Rouge Parish or the Louisiana Board of Tax
23 Appeals.
24 (2) A review by the Board of Tax Appeals pursuant to this Section shall be
25 in accordance with the provisions of this Section applicable to a district court and
26 shall be pursuant to its jurisdiction under Article V, Section 35 of the Constitution
27 of Louisiana over all matters related to state and local taxes or fees, provided that the
28 matter shall be subject to review finally by the courts on appeal pursuant to the
29 provisions of Chapter 17 of Subtitle II of this Title.
Page 14 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 I. The Louisiana Tax Commission shall receive a copy of every filing in a
2 suit under this Section, and may intervene in accordance with the applicable
3 provisions of the Code of Civil Procedure.
4 * * *
5 §2132. Refund of taxes erroneously paid
6 * * *
7 D. An action of the assessor or of the tax commission rejecting or refusing
8 to approve any claim made under the provisions of this Section may be appealed by
9 means of ordinary proceedings to the Board of Tax Appeals or to the district court
10 having jurisdiction where the property which is the subject of the claim is located.
11 * * *
12 §2134. Suits to recover taxes paid under protest
13 * * *
14 B.
15 * * *
16 (3)(a) In a correctness challenge suit under either R.S. 47:1856, or 1857, or
17 1998 the officer or officers designated for the collection of taxes in the parish or
18 parishes in which the property is located, the assessor or assessors for the parish or
19 district, or parishes or districts, in which the property is located, and the Louisiana
20 Tax Commission shall be the sole necessary and proper party defendants in any such
21 suit.
22 (b) The officer or officers designated for the collection of taxes in the parish
23 or parishes in which the property is located and the assessor or assessors for the
24 parish or district, or parishes or districts, in which the property is located shall be the
25 sole necessary and proper party defendants in a correctness challenge action under
26 R.S. 47:1989, 1992, or 1998.
27 * * *
28 D.(1) The right to sue for recovery of a tax paid under protest as provided
29 in this Section shall afford a legal remedy and right of action in the Board of Tax
30 Appeals or any state or federal court having jurisdiction of the parties and subject
Page 15 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 matter for a full and complete adjudication of all questions arising in connection with
2 a correctness challenge or the enforcement of the rights respecting the legality of any
3 tax accrued or accruing or the method of enforcement thereof.
4 (2) A legality challenge as provided for in Subsection C of this Section may
5 be brought pursuant to Paragraph (1) of this Subsection or by petition for recovery
6 of a tax paid under protest before the Board of Tax Appeals, which shall provide a
7 legal remedy and right of action for a full and complete adjudication of all questions
8 arising in connection with the tax.
9 (3) The right to sue for recovery of a tax paid under protest as provided in
10 this Section shall afford a legal remedy and right of action at law in the state or
11 federal courts where any tax or the collection thereof is claimed to be an unlawful
12 burden upon interstate commerce, or in violation of any act of the Congress of the
13 United States, the Constitution of the United States, or the constitution of the state.
14 (4) The portion of the taxes which is paid by the taxpayer to the collecting
15 officer or officers that is neither in dispute nor the subject of such suit shall not be
16 made subject to the protest.
17 E.(1) Upon request of a taxpayer and upon proper showing by the taxpayer
18 that the principle of law involved in an additional assessment is already pending
19 before the Board of Tax Appeals or the courts for judicial determination, the
20 taxpayer, upon agreement to abide by the pending decision of the Board of Tax
21 Appeals or the courts, may pay the additional assessment under protest but need not
22 file an additional suit. In such cases, the tax so paid under protest shall be segregated
23 and held by the collecting officer or officers until the question of law involved has
24 been determined by the courts, the Board of Tax Appeals, or finally decided by the
25 courts on appeal, and shall then be disposed of as provided in the final decision of
26 the court Board of Tax Appeals or courts, as applicable.
27 * * *
28 §2327. Confidentiality of forms
29 Forms filed by a taxpayer pursuant to this Part shall be confidential and shall
30 be used by the assessor, the governing authority, the Louisiana Tax Commission, and
Page 16 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 573 ENROLLED
1 the Louisiana Department of Revenue, solely for the purpose of administering the
2 provisions of this Part and verifying eligibility for tax credits claimed under R.S.
3 47:6006. Such The forms shall not be subject to the provisions of the Public Records
4 Law, provided however, that such the forms shall be admissible in evidence and
5 subject to discovery in judicial or administrative proceedings according to general
6 law relating to the production and discovery of evidence subject to any protection
7 related to use of confidential information provided by an order under the provisions
8 of Article 1426 of the Louisiana Code of Civil Procedure. For purposes of this
9 Section, forms shall include all information provided by a taxpayer to an assessor
10 pursuant to this Part.
11 Section 2. R.S. 47:1431(D)(2) and 1432(D) are hereby repealed in their entirety.
12 Section 3. This Act shall be effective January 1, 2022. The provisions of this Act
13 amending R.S. 47:1989 shall have prospective effect only and shall not be applicable to any
14 case actually pending before the Louisiana Tax Commission or in any court on the effective
15 date of this Act. The remaining provisions of this Act are procedural, but the provisions of
16 this Act amending R.S. 47:1998 shall not be applicable to any case actually pending in any
17 court on the effective date of this Act.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 17 of 17
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.