Louisiana 2021 2021 Regular Session

Louisiana Senate Bill SB197 Comm Sub / Analysis

                    HASBSB197 TYLERT 3354
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 197	2021 Regular Session	Cathey
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
ASSESSORS. Authorizes vehicle allowance for assessors. (gov sig)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Adds requirement for an affidavit verifying that the assessor did not use an
office automobile during any period in which the assessor also received the
car allowance in the preceding year.
2. Adds provision that the allowance be for reimbursement of actual costs
incurred with  the purchase or lease of a personal automobile and for the
operation and maintenance expenses of a personal automobile rather for an
automobile paid for and maintained by the assessor's office.
3 Prohibits expense allowance for operation and maintenance of a personal
automobile if the assessor uses automobile paid and maintained by the
assessor's office. Exception for occasional use of office vehicle.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
SB 197 Reengrossed 2021 Regular Session	Cathey
Present law provides that in the Iberia Parish Assessment District and the Jefferson Davis
Parish Assessment District, the assessor may receive an automobile expense allowance equal
to 15% of his annual salary provided the assessor maintains $300,000 of automobile
insurance per accident for bodily injury and $100,000 of automobile insurance per accident
for property damage.
Present law provides that in the assessment districts in Assumption, Iberville, Lafayette,
Pointe Coupee, and Webster parishes, the assessor may receive an automobile expense
allowance not to exceed 15% of his annual salary provided the assessor maintains $300,000
of automobile insurance per accident for bodily injury and $100,000 of automobile insurance
per accident for property damage. Provides that the expense allowance must come from
existing funds in the assessor's office and at no additional expense to the state or local
governing authority.
Proposed law authorizes an assessor to receive an automobile expense allowance to be
reimbursed for costs actually incurred for the purchase or lease of a personal  automobile and
for the operation and maintenance expenses of a personal automobile rather than the assessor
operating an automobile paid for and maintained by the assessor's office. Requires that the
allowance  equal the actual amount of costs incurred for the purchase or lease of a personal
automobile and for the operation and maintenance expenses of the assessor's personal
automobile and shall not exceed 15% of the assessor's annual salary provided the assessor
maintains $300,000 of automobile insurance per accident for bodily injury and $100,000 of
automobile insurance per accident for property damage.
Proposed law requires the automobile allowance to be paid monthly upon filing an itemized
statement of expenses and supported by appropriate invoices or receipts.
Requires that the allowance come from existing funds in the assessor's office and at no
additional expense to the state or local governing authority.
Page 1 of 2 HASBSB197 TYLERT 3354
Requires the assessor to submit an affidavit to the legislative auditor on or before January
31
st
 of each year verifying that he did not use an office automobile during any period in
which he also received the car allowance.
Proposed law prohibits an assessor receiving an automobile expense allowance for operation
and maintenance of a personal automobile from operating an automobile paid for and
maintained by the assessor's office. Proposed law does not prohibit the assessor from
operating an automobile paid for and maintained by the assessor's office if the his operation
of the automobile is limited to occasional use only.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:1925.13)
______________________
Thomas L. Tyler
Deputy Chief of Staff
Page 2 of 2