The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 364 Engrossed 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.
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.
Proposed law requires the tax commission to post the current draft of any proposed emergency rule
on the commission's website at least 60 days before the publication of the final version of the
emergency rule in the Louisiana Register and to provide for the submission of comments.
Proposed law requires all comments received within 30 days of the posting of the draft emergency
rule to be reviewed and considered by the commission.
Proposed law authorizes the commission to revise the draft before the final version of the emergency
rule is submitted to the Office of the State Register.
Proposed law excludes statewide advisories issued by the commission from the provisions of
proposed law.
Effective August 1, 2022.
(Amends R.S. 47:1837(G)(3))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Removes provision requiring 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. 2. Requires the tax commission to post the current draft of any proposed emergency rule
on the commission's website at least 60 days before the publication of the final
version of the emergency rule in the Louisiana Register.
3. Adds provisions relative to the submission of comments and the emergency rule
process and excludes statewide advisories issued by the commission from the
provisions of proposed law.
4. Provides for technical changes.