LA Rev Stat § 47:1908 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1908. Expenses

RS 1908 - Expenses  A. In the performance of all duties required of them by law, the said tax assessors shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth for each:  1. Acadia $ 258,386.12  2. Allen 158,000.00  3. Ascension 250,000.00  4. Assumption 188,500.00  5. Avoyelles 187,000.00  6. Beauregard 200,000.00  7. Bienville 139,600.00  8. Bossier 425,440.00  9. Caddo 1,260,000.00  10. Calcasieu 455,000.00  11. Caldwell 72,904.00  12. Cameron 158,000.00  13. Catahoula 100,000.00  14. Claiborne 160,000.00  15. Concordia 150,000.00  16. DeSoto 90,000.00  17. East Baton Rouge 1,600,000.00  18. East Carroll 64,000.00  19. East Feliciana 206,036.00  20. Evangeline 178,000.00  21. Franklin 200,000.00  22. Grant 110,000.00  23. Iberia 719,750.00  24. Iberville 348,000.00  25. Jackson 170,000.00  26. Jefferson 4,320,085.00  27. Jefferson Davis 115,000.00  28. Lafayette 476,277.00  29. Lafourche 350,000.00  30. LaSalle 130,000.00  31. Lincoln 150,000.00  32. Livingston 278,500.00  33. Madison 76,000.00  34. Morehouse 169,800.00  35. Natchitoches 172,000.00  36. Ouachita 450,000.00  37. Plaquemines 332,000.00  38. Pointe Coupee 200,000.00  39. Rapides 308,000.00  40. Red River 250,000.00  41. Richland 176,472.00  42. Sabine 200,000.00  43. St. Bernard 160,000.00  44. St. Charles 254,184.00  45. St. Helena 145,000.00  46. St. James 107,000.00  47. St. John the Baptist 165,000.00  48. St. Landry 276,280.00  49. St. Martin 190,000.00  50. St. Mary 365,321.00  51. St. Tammany 397,650.00  52. Tangipahoa 368,000.00  53. Tensas 52,000.00  54. Terrebonne 480,000.00  55. Union 175,000.00  56. Vermilion 251,170.00  57. Vernon 150,000.00  58. Washington 230,000.00  59. Webster 170,000.00  60. West Baton Rouge 175,000.00  61. West Carroll 52,000.00  62. West Feliciana 80,641.00  63. Winn 100,000.00  B. In the event that these allowances or any of them exceed the necessities of any one of the said tax assessors in the efficient performances of his duties, such excess shall be carried forward into the following year's assessor's fund, and used in any subsequent year. Each tax assessor shall submit to the legislative auditor, along with his compensation statement, a detailed itemized statement of all expenditures for clerical and other expenses of his office, together with canceled checks, bills, receipts, vouchers, etc., evidencing the payment of such expenditures.  C. The provisions of this Section shall apply to the annual expense allowance of the assessors throughout the state for the year 2012 and subsequent years. The said assessors shall be paid the expense allowance provided for herein, for making the assessments for the year 2012 and subsequent years.  D. The clerical and other expense allowances set forth in Paragraph (A) of this section shall not be changed by amendment to this section, or by other Act regardless of whether it amends this section, unless notice of intent to do so shall have been sent by the assessor to the school board and governing authority in each parish to be affected by such change. Such notice in each parish affected shall state the amount of change to be applied for and shall be sent by certified mail.  The mailing of this notice of intent to change the clerical and other expense allowance set forth in Paragraph (A) of this section shall be made by the assessor at least ten days prior to the convening of the legislative session in which such change is to be made. The evidence of such notice having been mailed shall be exhibited in the legislature before such Act shall be passed, and every such Act shall contain a recital that such notice has been given.  E. Any increase in the expense allowance for the assessor of Iberville Parish shall beginning with the year 1980 and thereafter be dependent upon his furnishing a copy of the previous years' expenditures together with the proposed budget for the current year to the Iberville Parish Police Jury and to the School Board of Iberville Parish.  F. In Washington Parish, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from surplus funds in the assessor's office and at no additional expense to the state or local governing authority.  Acts 1990, No. 15, §1; Acts 1990, No. 18, §1; Acts 1990, No. 19, §1; Acts 1990, No. 26, §1; Acts 1990, No. 169, §1; Acts 1990, No. 173, §1; Acts 1990, No. 835, §1; Acts 1992, No. 12, §1; Acts 1992, No. 14, §1; Acts 1992, No. 79, §1; Acts 1992, No. 84, §1; Acts 1992, No. 159, §1; Acts 1993, No. 10, §1; Acts 1993, No. 16, §1; Acts 1993, No. 21, §1; Acts 1995, No. 14, §1; Acts 1995, No. 20, §1; Acts 1995, No. 29, §1; Acts 1997, No. 12, §1; Acts 1997, No. 250, §1; Acts 1997, No. 351, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 111, §1; Acts 1999, No. 128, §1; Acts 2000, 1st Ex. Sess., No. 40, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2004, No. 265, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 75, §1; Acts 2010, No. 216, §1; Acts 2012, No. 114, §1, eff. May 11, 2012.