RÉSUMÉ DIGEST
ACT 284 (SB 5) 2023 Regular Session Allain
Prior law required 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.
New 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.
New 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.
New 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 (board).
New 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.
New 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.
New 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.
New 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.
Existing law authorizes a collector, taxpayer, or aggrieved party to file a petition or pleading
with the board concerning any matter related to state or local taxes or fees and ad valorem
taxes.
New law retains existing law but also includes rules for bond or other security to the list of
matters that may be brought before the board. New law requires procedural statutes related
to ad valorem taxes that apply to district courts to also apply to the board and its Local Tax
Division.
New law does not apply to amounts of tax that are not in dispute and are not the subject of
a correctness or legality challenge.
Prior law provided that interest is calculated at a rate from the date the notice of intention to
file suit for recovery of taxes was give to the officer until the date the taxes are paid.
New law provides that interest is calculated at a rate from the date the taxes were due under
existing law (R.S. 47:2127) until the date the taxes are paid.
Effective August 1, 2023.
(Amends R.S. 47:1431(E), 1857(B)(1) and (2), 1998(A)(2) and (B)(3), 2134(B)(1) and (4),
(C)(4), (D)(3), and (E); Adds R.S. 47:1989(G) and 2134(F))