SLS 22RS-582 ORIGINAL
2022 Regular Session
SENATE BILL NO. 364
BY SENATOR REESE
TAX/AD VALOREM. Provides for the rulemaking authority of the Louisiana Tax
Commission. (8/1/22)
1 AN ACT
2 To amend and reenact R.S. 47:1837(G)(1) and (3), relative to the Louisiana Tax
3 Commission; to provide for notice requirements for proposed rulemaking; and to
4 provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1837(G)(1) and (3) are hereby amended and reenacted to read as
7 follows:
8 ยง1837. Duties and responsibilities
9 * * *
10 G.(1) Whenever the tax commission adopts, amends, or revises, rules and
11 any rules, regulations, guidelines, procedures, and or forms, it shall do so only after
12 public hearings held pursuant to the Administrative Procedure Act and this Section.
13 The tax commission shall post a notice of proposed rulemaking advising all
14 interested persons of the process to submit data, views, comments, or arguments
15 on the website of the commission.
16 * * *
17 (3) Tax commission rulemaking shall be subject to oversight by the Senate
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 364
SLS 22RS-582 ORIGINAL
1 Committee on Revenue and Fiscal Affairs and the House Committee on Ways and
2 Means. Notwithstanding any provision of law to the contrary and subject to the
3 provisions of this Section, the tax commission may use emergency rulemaking
4 procedures when necessary for effective administration of ad valorem taxes.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Curry Lann.
DIGEST
SB 364 Original 2022 Regular Session Reese
Present law (R.S. 47:1837) provides for the duties of the Louisiana Tax Commission and
authorizes the tax commission to amend and revise rules and regulations containing
minimum standards of assessment and appraisal performance in accordance with the
Administrative Procedure Act.
Proposed law retains present law.
Proposed law requires the tax commission to post a notice of proposed rulemaking advising
all interested persons of the process to submit data, views, comments, or arguments on the
website of the commission.
Present law requires oversight of tax commission rulemaking by the Senate Committee on
Revenue and Fiscal Affairs and the House Committee on Ways and Means and authorizes
the tax commission to use emergency rulemaking procedures when necessary.
Proposed law retains present law but requires the tax commission to comply with additional
notice requirements set forth in proposed law.
Effective August 1, 2022.
(Amends R.S. 47:1837(G)(1) and (3))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.