reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1853 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1853. Appraisal of public service properties

RS 1853 - Appraisal of public service properties  A. In accordance with the provisions of this Section and Sections 1854 and 1855, the Louisiana Tax Commission shall, on or before September first of each calendar year, appraise, for taxation, public service properties based upon each company's report, as defined in Section 1852(A) and such other information as may be available to the Louisiana Tax Commission. In the absence of a report the Louisiana Tax Commission shall appraise the properties of any company failing to file such a report upon any information which the Louisiana Tax Commission, in its best judgment, deems sufficient.  B.(1) In appraising public service properties, the Louisiana Tax Commission shall:  (a) Employ all of the following nationally recognized techniques of appraisal, where applicable, to best determine fair market value:  (i) The market approach.  (ii) The cost approach.  (iii) The income approach.  (b) Assign such weight to each approach as is appropriate to best determine fair market value.  (2) However, all public service properties of the same nature and kind shall be appraised in the same manner. The appraised value of all lands owned by the company in this state shall be deducted from the total appraised value of the public service properties and shall be assessed by the Louisiana Tax Commission and shown as a separate item on the tax roll.  (3) The commission shall retain in the record of the appraisal the rationale for the determination of the appraisal approach utilized in the valuation.  C. All taxable immovable, major movable, and other movable public service properties of a company that is nonoperating or nonutility shall be appraised and assessed by the local tax assessor in the same manner and by the same standards as similar property in the parish in which it is located.  D. In no event, however, shall the Louisiana Tax Commission adopt schedules that reflect average life values of the property instead of appraising the individual companies.  E. The appraisal for the first year only shall be accomplished by the Louisiana Tax Commission through the use of an independent appraisal firm or firms qualified in the appraisal of public service properties.  Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 519, §1, eff. June 26, 1992; Acts 1993, No. 400, §2, eff. July 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2018, No. 591, §1.
LA Rev Stat § 47:1854 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1854. Assessment

RS 1854 - Assessment  All public service properties shall be assessed for taxation in accordance with the provisions of the Louisiana Constitution of 1974. Land shall be assessed at ten percent of fair market value; electric cooperative properties shall be assessed at fifteen percent of fair market value; and all other properties shall be assessed at twenty-five percent of fair market value. Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1856.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1856.1. REPEALED BY ACTS 1992, NO. 984, §18.

RS 1856.1 - REPEALED BY ACTS 1992, NO. 984, §18.
LA Rev Stat § 47:1857 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1857. Corrections and changes

RS 1857 - Corrections and changes  A. The Louisiana Tax Commission is authorized and empowered to correct or change the assessment of any company under this Part in order to make the assessment conform to the true facts. In order to correct or change any such assessment, it shall be necessary for the Louisiana Tax Commission to issue instructions to the assessor to make the change upon the assessment roll, and in the event the assessment roll has been delivered to the tax collector, then to direct the tax collector to make such change upon the roll in his possession and to collect taxes according to such change, and to notify the company of the corrections or changes so made. This notice shall be delivered by certified mail, return receipt requested, addressed to or by personal service upon, the officer or authorized agent of the company responsible for the filing of the annual report.  B.(1) Any company may institute suit in the Board of Tax Appeals or any court having jurisdiction of the cause of action for the purpose of contesting the correctness or legality of any corrections and changes of its assessed valuation for taxation by the Louisiana Tax Commission under this Section, which suit must be instituted within thirty days after receipt of the notice ordering the change. However, to state a cause of action, the petition instituting the suit shall name the Louisiana Tax Commission as defendant and shall set forth not only the correction or change of its assessed valuation for taxation made by the Louisiana Tax Commission, but also the assessed valuation for taxation that the company deems to be correct and legal and the reasons therefor.  (2) Any company that has filed suit under these provisions and whose taxes have become due shall pay such taxes under protest to the officer or officers designated by law for the collection of such taxes and shall cause notice or notices to issue in such suit to the officer or officers as provided in R.S. 47:2134(B). Upon receipt of such notice or notices, the amount paid under protest shall be segregated and invested by such officer or officers either in an interest-bearing account or in a certificate of deposit pending a final, nonappealable judgment in the suit.  (3) The provisions of R.S. 47:1856(D)(2), (3), and (4) shall be applicable to all actions instituted pursuant to this Section. All references to the reviewing court shall be deemed to mean either a district court of proper venue or the Board of Tax Appeals.  Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2001, No. 1149, §1; Acts 2003, No. 791, §1, eff. June 30, 2003; Acts 2004, No. 461, §1, eff. June 24, 2004, and §3, eff. July 1, 2006; Acts 2009, No. 511, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:1858 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1858. General provisions

RS 1858 - General provisions  The Louisiana Tax Commission is entitled to exercise all power and authority necessary and incidental to the performance of any duty under this Subtitle, including without limitation those powers of the Louisiana Tax Commission set forth in Title 47, Section 1989 of the Louisiana Revised Statutes of 1950. Added by Acts 1976, No. 703, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1871 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1871. State guarantee program; Louisiana Tax Commission administration

RS 1871 - State guarantee program; Louisiana Tax Commission administration A. The state shall institute a loan guarantee program for the assessors of the state, to be administered by the Louisiana Tax Commission, subject to the provisions and limitations of this Part. B. No loan made under the provisions of this Part shall be made after June 30, 1978 and the commission shall not guarantee any loan made after said date. Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1872 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1872. Louisiana Tax Commission, additional powers and duties

RS 1872 - Louisiana Tax Commission, additional powers and duties A. For the purpose of this Part the commission may: (1) Guarantee the loan of money, subject to the limitation prescribed herein and upon such other terms and conditions as the commission may prescribe, to the assessors of this state. Participation on the part of the commission shall not exceed one hundred per centum of the total amount of the loan made to the borrower for any purpose herein authorized or one hundred per centum of the total balance of the loan at the time of borrower's default, if any, whichever is the lesser; (2) Enter into contracts with any federal agency, federally insured financial institution or bank authorized to do business in Louisiana upon such terms as may be agreed to, to provide for the administration by such agency, institution or bank of any loan plan guaranteed by the commission, including applications therefor and terms and repayment thereof, and to establish the conditions for payment by the commission of the guarantee on any loan; (3) Collect loans guaranteed by the commission on which the commission has met its guarantee obligations; and (4) Perform such other acts as may be necessary or appropriate to carry out effectively the objects and purposes of the commission under this Part. B. Prior to the guarantee of any loan, the commission shall adopt rules and regulations, not inconsistent with the provisions of this Part, governing any other matters relating to the activities of the commission under the provisions of this Part. Such rules and regulations shall include, but are not limited to, the following: (1) To require a full disclosure of relationships of the borrower and the proposed lender with all state officials and with employees and members of the Louisiana Tax Commission. (2) To submit its guarantee and collection procedures to the commissioner of financial institutions for his recommendations and approval. (3) To require that all tax recipient bodies share equally in the cost of reappraisal with the state. (4) To withhold distribution of the additional three million dollars of the state's share until all tax recipient bodies have participated in an amount equal to the original distribution of three million dollars as provided for in Act 701 of the 1976 Regular Session. (5) To adopt loan application and processing procedures. (6) To require that the lending institution be a fiscal agency of the parish as provided for in Part I and Part II of Chapter 7 of Title 39 of the Louisiana Revised Statutes of 1950. C. The commission shall report to the State Bond Commission the total amount of loans guaranteed under the provisions of this Part each month during the first year and the amounts outstanding each quarter thereafter. Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1873 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1873. Qualifications

RS 1873 - Qualifications  The commission may guarantee loans for an assessor only when that assessor has demonstrated the need for and the amount necessary to complete the task of reappraisal and reassessment in his parish. Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1874 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1874. Maximum loan; maximum aggregate amount; interest; terms

RS 1874 - Maximum loan; maximum aggregate amount; interest; terms  A. Each loan guarantee shall be limited to the maximum established in Subsection B for each parish or district. The total amount of all outstanding loans shall not at any time exceed six million dollars. The interest rate shall not exceed seven percent per annum. The term of each loan shall not exceed a maximum of four years. B. Each assessor in the state is authorized to borrow an amount to defray the costs of reappraisal and reassessment as required by Article VII, Part II of the constitution, not to exceed the following: PARISH/DISTRICTAMOUNTAcadia$ 82,380Allen32,772Ascension64,644Assumption31,440Avoyelles61,020Beauregard40,536Bienville26,760Bossier106,692Caddo379,116Calcasieu241,212Caldwell16,776Cameron14,148Catahoula18,192Claiborne26,928Concordia34,824DeSoto36,744East Baton Rouge501,623East Carroll18,384East Feliciana25,056Evangeline51,216Franklin37,368Grant24,156Iberia95,028Iberville46,296Jackson26,760Jefferson621,575Jefferson Davis46,632Lafayette191,892Lafourche115,368LaSalle24,360Lincoln55,140Livingston68,052Madison22,332Morehouse51,420Natchitoches55,7041st District, Orleans126,6862nd District, Orleans126,6863rd District, Orleans126,6864th District, Orleans126,6865th District, Orleans126,6866th District, Orleans126,6867th District, Orleans126,686Ouachita205,548Plaquemines38,364Pointe Coupee34,044Rapides189,612Red River15,072Richland33,912Sabine32,784St. Bernard96,828St. Charles50,916St. Helena15,156St. James30,684St. John the Baptist38,496St. Landry124,644St. Martin54,996St. Mary89,568St. Tammany120,900Tangipahoa110,844Tensas13,512Terrebonne126,132Union32,412Vermilion70,068Vernon73,584Washington68,940Webster66,036West Baton Rouge27,708West Carroll20,772West Feliciana12,720Winn 26,400TOTAL$6,000,000Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1875 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1875. Repayment of loan; additional assessor expense allowance

RS 1875 - Repayment of loan; additional assessor expense allowance  A. To further secure the loan of money, all loans made under the provisions of this Act shall be repaid by each assessor from an additional expense allowance as herein provided. B. Notwithstanding any other provision of law to the contrary, in order to carry out the constitutional mandate for reappraisal of all property in the state, each assessor shall be allowed an additional expense allowance not to exceed one-third of the amount borrowed, as certified by the commission. C. This additional expense allowance shall be granted in each of the fiscal years commencing in the 1978-1979 Fiscal Year and concluding in the 1980-1981 Fiscal Year. These additional funds shall be paid to the assessor on a pro rata basis and all recipients of taxes, whether parish, school, municipality, levee, drainage, or others, shall contribute their full proportion of the total due in accordance with the amount of taxes to be received by each. The tax commission shall certify the amount due by each recipient of taxes and shall file a report with the sheriff and ex officio tax collector and the tax collector for each municipality. D. All funds collected by the assessor under the provisions of this section shall be used exclusively to repay the outstanding loans guaranteed under this Part. Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1876 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1876. Special fund; defaults; attorney general participation

RS 1876 - Special fund; defaults; attorney general participation  There is hereby established in the state treasury a special fund to be designated and hereafter referred to as the Assessors' Reappraisal and Reassessment Loan Guarantee Security Fund. The sum of six million dollars is allocated to this fund. The state treasurer shall disburse to the Louisiana Tax Commission such funds as are appropriated by the legislature out of the Assessors' Reappraisal and Reassessment Loan Guarantee Security Fund to pay loans which the chairman of the Louisiana Tax Commission has certified have been defaulted and as to which the guarantee obligation of the state is due. The attorney general of the state of Louisiana shall be notified of all defaulted loans which the state has guaranteed and paid due to default. He shall institute all necessary legal proceedings in order to insure repayment to the state of the defaulted loan. All funds collected by the attorney general from such proceedings shall be paid into the state general fund. Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1901 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1901. Election

RS 1901 - Election A. At the general state election held every four years, there shall be elected in each parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected. B. At the local municipal election held every four years, there shall be elected in Orleans Parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected. Amended by Acts 1970, No. 155, §1; Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1901.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1901.1. Application of other laws

RS 1901.1 - Application of other laws A. All other pertinent provisions of the laws of the state of Louisiana shall apply to the assessor of each assessment district in the same manner and to the same extent as they apply to one assessor in each of the several parishes of the state of Louisiana. B. All laws pertaining to execution and cancellation of bonds by assessors shall apply to said tax assessors. Acts 1970, No. 155, §4; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1902 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1902. Oath

RS 1902 - Oath Every assessor shall, before entering upon the duties of his office, take and subscribe the oath of office prescribed by the constitution and laws of this state, and file the same with the secretary of state. Acts 2001, No. 74, §1, eff. July 1, 2001.
LA Rev Stat § 47:1903 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1903. Powers and authority

RS 1903 - Powers and authority A. The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the same before the tax commission within the time and in the manner prescribed by R.S. 47:1987 and 1988. B. Each tax assessor is authorized to appoint as many deputies as he may require. Such deputies shall take the constitutional oath of office, and the tax assessor shall require from them such security in his own favor as he deems sufficient. The assessor may perform all the functions of the office of tax assessor through such deputies, but the assessor shall be officially and pecuniarily responsible for them on his bonds and in all other respects for the acts of such deputies. C. No assessor shall, as a consideration for appointing any person as a clerk, be allowed to contract with the person for a less sum than the salary allowed by law to clerks of assessors. Whoever violates the provisions of this Subsection shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than one month nor more than six months, or both. Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1903.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1903.1. Assessors; authority to employ attorney

RS 1903.1 - Assessors; authority to employ attorney  The assessor may make arrangements for the employment of counsel to defend him in suits involving assessments made by his office after a determination that the district attorney is unable to defend him. Added by Acts 1980, No. 757, §1.
LA Rev Stat § 47:1903.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1903.2. Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel

RS 1903.2 - Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel A. Notwithstanding any other provision of law to the contrary, the single assessor in Orleans Parish shall be responsible for all of the obligations of the Board of Assessors of Orleans Parish and shall be vested with the right, power, and authority to do, perform, and exercise for and on behalf of the board of assessors all acts and things required to be done and performed in connection with the authorization, issuance, and repayment of revenue bonds issued by the board of assessors. B. Notwithstanding any other provision of law to the contrary, effective at the time that the first single Orleans Parish assessor takes office: (1) All books, papers, records, money, account receivables, actions, and other property of every kind, movable and immovable, real and personal, possessed, controlled, or used, by each assessor constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor. (2) All legal proceedings and documents relating to activities, facilities, and functions of the assessors constituting the Board of Assessors of Orleans Parish are hereby transferred to the Orleans Parish assessor and shall be in the name of the Orleans Parish assessor, and such Orleans Parish assessor shall be substituted for the original assessor or other office without the necessity for amendment of any document to substitute the name of the original assessor or other office for the Orleans Parish assessor. C. Notwithstanding the provisions of R.S. 16:2, the city attorney of the city of New Orleans shall represent the Orleans Parish assessor in all civil matters, unless the assessor, at his option, selects other counsel. Acts 1986, No. 449, §1, eff. July 2, 1986; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2008, No. 348, §1, eff. June 21, 2008; Acts 2010, No. 204, §1, eff. June 17, 2010.
LA Rev Stat § 47:1903.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1903.3. Assessors; authority to intervene

RS 1903.3 - Assessors; authority to intervene Notwithstanding any other law to the contrary, in any cause of action brought under the provisions of R.S. 47:1856, 1857, 1998, or 2110, the assessor of the parish or district where the property is located may intervene in such suit and become a party thereto. Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000.