The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 5 Original 2023 Regular Session Allain
Present law requires the payment under protest of the disputed amount of tax when a taxpayer
challenges the correctness of an ad valorem tax assessment or the legality of an ad valorem tax
assessment.
Proposed law provides that a taxpayer challenging the correctness of an assessment who has timely
filed an appeal with the La. Tax Commission shall not be required to make a payment under protest
or post security while the correctness challenge is pending before the commission or during an
appeal of the commission's determination brought by any party other than the taxpayer.
Proposed law provides that when a taxpayer appeals the determination of the La. Tax Commission
then the payment under protest or filing a rule to set bond or other security is timely if the payment
is made or the rule is filed within the applicable appeal deadline.
Proposed law provides for an alternative method of providing security in lieu of a payment under
protest in the case of a taxpayer filing a legality challenge with a court or the Board of Tax Appeals.
Proposed law authorizes the taxpayer, on or before the date on which the taxes are due, to file a rule
to set bond or other security with the court or the board which shall be set for hearing within 30 days.
Proposed law authorizes the court or the board to order that a portion of the disputed amount be paid
under protest and the balance secured by the posting of a bond or other security.
Proposed law authorizes the collector to file a reconventional demand against the taxpayer in the
cause of action in which a bond or alternative security is provided and further provides that the
collector may procure an appraisal or conduct discovery concerning the value and validity of security
offered.
Proposed law requires that the posting of a bond or other security for ad valorem tax challenges shall
be consistent with the provisions for providing security in connection with a suspensive appeal under
the Code of Civil Procedure.
Proposed law does not apply to amounts of tax that are not in dispute and are not the subject of a
correctness or legality challenge.
Effective August 1, 2023.
(Amends R.S. 47:1857(B)(1) and (2), 2134(B)(1), (D)(3), and (E)(1); adds R.S. 47:1989(G) and
2134(F))