DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 131 Original 2025 Regular Session Farnum
Abstract: Prohibits the board of review in Calcasieu Parish from considering the oral or written ad
valorem tax assessment complaint of any person who provides the board notice of the
complaint by facsimile transmission.
Present law requires the board of review in any parish to consider the written or oral complaint of
any person desiring to be heard who has timely filed the reports required in present law and who has
provided the board at least seven days prior notice either through appearing in person at the board
's office, by filing the complaint by certified mail that is received at the board's office no later than
seven days prior to the public hearing, or by a facsimile transmission to the board office that is
received at the board's office no later than seven days prior to the public hearing.
Proposed law retains present law for boards of review in parishes other than Calcasieu Parish but
changes present law for complaints filed with the board of review in Calcasieu Parish by prohibiting
the board from considering the oral or written complaint of a person who has provided prior notice
to the board as required in present law by a facsimile transmission.
Proposed law is applicable to complaints filed with the board of review in Calcasieu Parish on or
after July 1, 2025.
Effective July 1, 2025.
(Amends R.S. 47:1992(C))