reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1715. Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts

RS 47:1715 - Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts
A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(M) of the Louisiana Constitution which provides an exemption for the surviving spouse of certain persons who died while performing their duties as a member of the military, law enforcement or fire protection officer, volunteer firefighter, medical responder, technician, or paramedic as provided in the Louisiana Constitution, if all of the following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(M) of the Louisiana Constitution.
(2) The settlor or settlors of the trust were the immediate prior owners of the homestead.
(3) The naked ownership of the homestead was transferred to the trust.
(4) The settlor or settlors retained a usufruct on the homestead.
(5) The settlor or settlors continue to occupy the homestead.
(6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(M) of the Louisiana Constitution had they retained the naked ownership of the homestead.
Acts 2018, No. 659, §1, eff. December 12, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1716. Exemption for property of certain veterans with disabilities; applicability

RS 47:1716 - Exemption for property of certain veterans with disabilities; applicability
The exemption provided for in Article VII, Section 21(K) of the Constitution of Louisiana shall apply to ad valorem property taxes due beginning in tax year 2023, regardless of when property tax assessment rolls are completed for tax year 2023.
Acts 2023, No. 355, §1, eff. June 12, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1801. §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.

RS 47:1801 - §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1831. Creation; abolishment of Boards

RS 47:1831 - Creation; abolishment of Boards
There shall be a state agency to be known as the Louisiana Tax Commission, hereinafter referred to as the tax commission which shall be a continuation of the commission created in Act 140 of 1916, and which succeeded to certain powers and duties of the State Board of Appraisers and the State Board of Equalization.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1832. Compensation; tenure; vacancies; salary

RS 47:1832 - Compensation; tenure; vacancies; salary
A.(1) The tax commission shall be composed of five members appointed by the governor from the state public service commission districts to serve at his pleasure. Vacancies in unexpired terms shall be filled by appointment by the governor. Each appointment by the governor shall be submitted to the Senate for confirmation.
(2)(a) The three commission members appointed by the governor prior to May 1, 2004, shall continue to serve at the pleasure of the governor. Appointments made by the governor to replace any commission member serving prior to May 1, 2004, shall be made from separate public service commission districts not represented by a serving member of the commission.
(b) The two additional members of the commission to be appointed by the governor by August 1, 2004, shall be appointed from separate public service commission districts and shall not be appointed from the same public service commission district as a commission member serving prior to May 1, 2004. Vacancies shall be filled from the same public service commission district as the original appointment.
(c) Appointments made by the governor pursuant to this Paragraph after May 1, 2004, shall ensure that no members shall be appointed from the same public service commission district.
(3) Effective August 1, 2008, one member of the commission shall be appointed from each public service commission district.
B. The governor shall designate one of the members as chairman. The salaries of the chairman and members of the tax commission shall be set by the governor.
Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. June 28, 1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. March 28, 1988; 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 2004, No. 112, §1, eff. May 28, 2004.
NOTE: SEE ACTS 1984, NO. 195, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1833. Members; oath; bond; qualifications

RS 47:1833 - Members; oath; bond; qualifications
Each member shall take the oath of office and furnish a solvent bond, for the faithful performance of his duties, according to law, in the sum of ten thousand dollars, to be paid for by the tax commission, within thirty days after his appointment.
No person appointed as a member of the tax commission shall be under any employment, outside of his duties as a member of the tax commission, for which he shall draw any remuneration, unless he shall first have disclosed to the other members of the commission and caused to be recorded in the minutes and records of the commission the fact of such employment, stating its nature but not the amount of compensation therefor; and he shall indicate in the records of the tax commission from what class of property or investment he may derive income, but not the amount thereof. No employee of the tax commission shall have other employment or draw or take any salary, wage, commission, gift, gratuity, or emolument, for any accommodation or service rendered to another than the tax commission, unless the nature of such accommodation, service, or employment and the remuneration therefor shall be first known and approved by the tax commission. The violation of this provision shall be a misdemeanor punishable by a fine not exceeding five hundred dollars or imprisonment in jail not exceeding thirty days; such violation known to the tax commission, or any member thereof, shall without discretion, be reported to the proper prosecuting officer; the failure so to do shall be deemed a neglect of duty. The provisions of this section shall be read by the tax commission in session to each and every employee. Each member shall devote his entire time to the duties of his office, and shall engage in no occupation or business interfering, or inconsistent, with his duties.
Amended by Acts 1968, No. 565, §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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1834. Domicile and transaction of business

RS 47:1834 - Domicile and transaction of business
The domicile of the tax commission shall be at the state capital, and immediately after the appointment of the members, the governor shall designate the chairman and they shall organize. A majority of the tax commission shall constitute a quorum for the transaction of business and the performance of its duties. The tax commission shall be open for the transaction of business every day, Sundays and legal holidays excepted. The tax commission may hold sessions or conduct investigations at any place other than the capital when it is deemed necessary to facilitate the performance of its duties; and any member may be designated by the tax commission to hold hearings or conduct investigations, either at the capital or any other place, and report the result thereof to the tax commission for action. Likewise, the tax commission may name and appoint, in any instance where such appointment may appear to further the objects of this Title, persons to make investigations and hold public hearings, with the same authority that the tax commission, or any member thereof, would have, the result of such investigations and hearings to be referred to the tax commission as it may require. Where such person is designated, he shall have a written order to that effect from the tax commission instructing him in the objects desired to be accomplished by such investigations or hearings. Such order shall be full authority for the persons so designated to do all acts that any member of the tax commission would have authority to do in the matter of making such investigations or holding such hearings; all orders, notices, and the like issued in such case by the designated person shall be in the name of the tax commission by the person.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1836. Studies and reports

RS 47:1836 - Studies and reports
In addition to the duties prescribed elsewhere in this Title, the tax commission shall examine carefully into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of or discovered, and ascertain wherein existing laws are defective or are improperly or negligently administered.
The tax commission shall also investigate the tax systems of other states and countries and formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and secure just and equal taxation.
The tax commission shall transmit to the governor and to each member of the legislature, not less than thirty days before the meeting of the legislature, a communication setting forth, in an abbreviated, clear and concise form such facts drawn from the tax commission's general report as may be instructive to the members in regard to existing conditions or needed legislation.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1838. Fees

RS 47:1838 - Fees
The tax commission is hereby authorized on an interim basis for the period beginning on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in connection with services performed by the commission:
(1) A fee for the assessment of public service properties at the rate of four hundredths of one percent of the assessed value of such properties to be paid by each public service property which pays ad valorem taxes.
(2) A fee for the assessment of insurance companies, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each insurance company which pays ad valorem taxes.
(3) A fee for the assessment of financial institutions, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each bank stock and loan and finance company which pays ad valorem taxes.
(4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Dedicated Fund Account created by R.S. 47:1835.
Acts 1992, No. 521, §1, eff. June 26, 1992; Acts 1993, No. 695, §1, eff. June 21, 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 1996, 1st Ex. Sess., No. 90, §1; Acts 1999, No. 39, §1; Acts 2001, No. 956, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2003, No. 42, §1; Acts 2004, No. 285, §1, eff. July 1, 2004; Acts 2006, No. 179, §1, eff. July 1, 2006; Acts 2008, No. 324, §1, eff. July 1, 2008; Acts 2010, No. 464, §1, eff. July 1, 2010; Acts 2014, No. 215, §1, eff. July 1, 2014; Acts 2016, No. 551, §1, eff. July 1, 2016; Acts 2018, No. 120, §1, eff. July 1, 2018; Acts 2021, No. 62, §1, eff. July 1, 2021; Acts 2021, No. 114, §18, eff. July 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1852. Duty to file annual reports

RS 47:1852 - Duty to file annual reports
A. Each company whose property is subject to taxation in this state, shall prepare and deliver to the Louisiana Tax Commission each year a report showing such information with regard to the property it owns or uses as of January first, as the Louisiana Tax Commission may by regulation prescribe. This report shall be filed on or before April first of each calendar year. The following attestation shall be signed by a principal officer or authorized agent of the company and annexed to the report: "Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete."
B. Any individual who willfully subscribes a report required by this Section which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine not to exceed one thousand dollars or imprisonment not to exceed six months.
C. Notwithstanding any other fine or penalty imposed by this Part, a company, whose principal officer or authorized agent has willfully subscribed a report required under this Section which he does not believe to be true and correct as to every material matter, shall be liable for a civil penalty equal to ten per cent of the taxes due under the corrected or changed assessment of the company.
D. If any company shall refuse or willfully neglect to make any reports required by the Louisiana Tax Commission, or shall refuse to permit an inspection and examination of its property, records, books, accounts or other papers when requested by the Louisiana Tax Commission pursuant to the provisions of R.S. 47:1837 or shall refuse or willfully neglect to appear in obedience to a summons issued pursuant to the provisions of R.S. 47:1837, the Louisiana Tax Commission shall determine the fair market value of the property according to its best judgment, and based upon such information as is in its possession, and the company shall have no legal right or cause to question or contest the determination of fair market value by the Louisiana Tax Commission, except upon proof of actual fraud on the part of the Louisiana Tax Commission as against the company so assessed.
E. All reports required and submitted under this Section shall be used by the Louisiana Tax Commission only for the purpose of securing a correct fair market value and shall not be subject to inspection by the public. However, the assessment made by the tax commission shall be available to the public.
Added by Acts 1976, No. 703, §1. Acts 1984, No. 106, §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 2004, No. 591, §1, eff. Jan. 1, 2005.
NOTE: SEE ACTS 1984, NO. 106, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1852.1. Delinquency in filing annual reports

RS 47:1852.1 - Delinquency in filing annual reports
Should any company fail to file, on or before April first, the complete annual report required by R.S. 47:1852, the Louisiana Tax Commission shall advise the company in writing on or before April fifteenth of its delinquency and, thereafter, should the company fail to file the annual report on or before May first, the Louisiana Tax Commission shall certify the annual report as being delinquent. Any company certified as delinquent shall be subject to a civil penalty of not more than two hundred dollars for each day's delinquency. Any penalties imposed shall be imposed only after a hearing before the Louisiana Tax Commission. Any appeal from the imposition of penalties by the Louisiana Tax Commission shall be appealable to the Nineteenth Judicial District Court and be tried by summary proceeding.
Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1853. Appraisal of public service properties

RS 47:1853 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1854. Assessment

RS 47:1854 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1857. Corrections and changes

RS 47:1857 - 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 determination related to 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 as provided in R.S. 47:2134(B) 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; Acts 2023, No. 284, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1858. General provisions

RS 47:1858 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1871. State guarantee program; Louisiana Tax Commission administration

RS 47:1871 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1872. Louisiana Tax Commission, additional powers and duties

RS 47:1872 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1873. Qualifications

RS 47:1873 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1874. Maximum loan; maximum aggregate amount; interest; terms

RS 47:1874 - 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/DISTRICT
AMOUNT
Acadia
$ 82,380
Allen
32,772
Ascension
64,644
Assumption
31,440
Avoyelles
61,020
Beauregard
40,536
Bienville
26,760
Bossier
106,692
Caddo
379,116
Calcasieu
241,212
Caldwell
16,776
Cameron
14,148
Catahoula
18,192
Claiborne
26,928
Concordia
34,824
DeSoto
36,744
East Baton Rouge
501,623
East Carroll
18,384
East Feliciana
25,056
Evangeline
51,216
Franklin
37,368
Grant
24,156
Iberia
95,028
Iberville
46,296
Jackson
26,760
Jefferson
621,575
Jefferson Davis
46,632
Lafayette
191,892
Lafourche
115,368
LaSalle
24,360
Lincoln
55,140
Livingston
68,052
Madison
22,332
Morehouse
51,420
Natchitoches
55,704
1st District, Orleans
126,686
2nd District, Orleans
126,686
3rd District, Orleans
126,686
4th District, Orleans
126,686
5th District, Orleans
126,686
6th District, Orleans
126,686
7th District, Orleans
126,686
Ouachita
205,548
Plaquemines
38,364
Pointe Coupee
34,044
Rapides
189,612
Red River
15,072
Richland
33,912
Sabine
32,784
St. Bernard
96,828
St. Charles
50,916
St. Helena
15,156
St. James
30,684
St. John the Baptist
38,496
St. Landry
124,644
St. Martin
54,996
St. Mary
89,568
St. Tammany
120,900
Tangipahoa
110,844
Tensas
13,512
Terrebonne
126,132
Union
32,412
Vermilion
70,068
Vernon
73,584
Washington
68,940
Webster
66,036
West Baton Rouge
27,708
West Carroll
20,772
West Feliciana
12,720
Winn
26,400
TOTAL
$6,000,000
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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1875. Repayment of loan; additional assessor expense allowance

RS 47:1875 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1876. Special fund; defaults; attorney general participation

RS 47:1876 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1901. Election

RS 47:1901 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1901.1. Application of other laws

RS 47:1901.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1902. Oath

RS 47:1902 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1903. Powers and authority

RS 47:1903 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1903.1. Assessors; authority to employ attorney

RS 47:1903.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1903.2. Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel

RS 47:1903.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1903.3. Assessors; authority to intervene

RS 47:1903.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1904. Execution and cancellation of bonds

RS 47:1904 - Execution and cancellation of bonds
A. Each assessor shall execute his bond in favor of the governor of the state for the sum of three thousand dollars for each representative of his parish in the legislature, with solvent sureties, who shall be bound in solido with each other, and with their principal, but each surety may bind himself for a limited sum, not less than two hundred dollars, provided the aggregate of said limited sums shall not be less than three thousand dollars for each representative of the parish in the legislature, but no bond shall exceed ten thousand dollars.
B. The Orleans Parish assessor shall execute his bond in favor of the governor for the sum of five thousand dollars, with solvent sureties, who shall be bound in solido with each other and with their principals, but each surety may bind himself for a limited sum of not less than five hundred dollars, provided that the aggregate of these sums shall be five thousand dollars.
C. All bonds shall be recorded in the office of the recorder of mortgage records of the parish in which each respective assessor exercises his functions, and in all other parishes in which the principal owns real estate, and shall operate as a legal mortgage upon all of the real estate of the principal therein.
D. The secretary of state shall not recognize any assessor until his bond and oath of office are filed in the secretary of state's office, and his bond recorded in the mortgage office of the parish for which he is elected.
E. In case any assessor fails, refuses, or neglects to give bond and security, as required, within thirty days after date of his appointment, his office shall be deemed vacant and such vacancy shall be filled by the governor by and with the advice and consent of the Senate if the Senate be in session; if not, then the appointment shall continue until the adjournment of the next meeting of the legislature, or until his successor is appointed and qualified, but such an appointment shall not exonerate the assessor failing to qualify from any liabilities incurred by him.
F. The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against the assessors and their securities upon the production of a certificate from the secretary of state of the faithful performance of their duties as assessors, for which performance the bonds or mortgages, as the case may be, were given. But no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against assessors in their said capacities, unless the certificates of the secretary of state releasing the assessors from the obligation of such bond or mortgages are first obtained and prolonged in the court.
Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1905. Suits on bonds

RS 47:1905 - Suits on bonds
A. In all parishes, the bonds of assessors given and furnished as provided in R.S. 47:1904 may be put in suit against the assessor and his sureties by the attorney general in the name of the governor for the use and benefit of the state and its political subdivisions, officers, boards, and commissions, as it or their interest may appear, or in the name of the state through the governor, for its own use and benefit and that of its political subdivisions, officers, boards, and commissions, as it or their interests may appear, without the necessity of obtaining the consent of the governor or of any such political subdivision, officer, board, or commission, but solely on the initiative of the attorney general or district attorney; and in all other cases, in the name, for the use, and at the request of the party injured.
B. The bond shall not become void by a first or any other recovery, but may be put in suit and recoveries had as often as any breach of the conditions thereof shall happen, provided the sureties shall not be liable for more than the penalty on the bond.
C. In all cases where the state or any political subdivision, board, or commission or any public officer is interested in any amount recovered under such bond, the amount of such recovery shall be deposited with the state treasurer and shall be distributed by him to those entitled thereto in accordance with a distribution computation prepared by the director of the department of finance and furnished by him to the state treasurer.
D. The provisions of this Section shall not be considered as affecting any of the powers, rights, and privileges afforded by existing laws to the various district attorneys of the state, to file and prosecute suits on assessor's bonds.
Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1906.1. Terrebonne Parish; salary and expense fund; advancement

RS 47:1906.1 - Terrebonne Parish; salary and expense fund; advancement
The governing authority and the school board of Terrebonne Parish shall advance annually not later than January 31 to the Terrebonne Parish assessor's salary and expense fund such funds as may be necessary in proportion to the amount of taxes levied by each for all purposes, as shown by the last completed and filed tax roll, inclusive of all special taxes levied by road and school districts, which advances so made shall be reimbursed without interest to the governing authority and parish school board by the assessor's salary and expense fund when the compensation provided for is paid to the assessor by the parish sheriff and ex officio tax collector and the exempted municipalities.
Added by Acts 1977, No. 586, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1907.1. Local notice; salary increases

RS 47:1907.1 - Local notice; salary increases
The compensation set forth in Section 1907 shall not be changed by amendment to such Section, or by other Act regardless of whether it amends such Section, unless notice of intention to introduce the proposal has been published on two separate days without cost to the state in the official journal for the parish wherein the office is located. If the proposal would change the compensation of all parish assessors in the state, publication shall also be made in the official journal of the state. The last day of publication shall be at least thirty days prior to introduction of the bill. The notice shall state the amount of the change, the bill shall contain a recital that the notice has been given, and certification of such publications shall be attached to the bill.
Added by Acts 1978, No. 31, §2. Amended by Acts 1979, No. 295, §5.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1908.1. Assessors' copies of conveyances

RS 47:1908.1 - Assessors' copies of conveyances
In parishes with populations in excess of four hundred seventy-five thousand according to the latest federal census, two copies of any act of conveyance shall be filed with the Registrar of Conveyances for such parishes and one of those copies shall be forwarded to the appropriate assessor at no charge to him. The Registrar of Conveyances shall not accept the filing of any act of conveyance that does not comply with this Section.
Acts 1995, No. 833, §1, eff. June 27, 1995.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1912. Holidays

RS 47:1912 - Holidays
The office of assessor in each parish within the parishes of Terrebonne and Lafourche of the state shall remain open each day of the year except on the whole of every Saturday and Sunday and on New Year's Day, Mardi Gras, Independence Day, Labor Day, Thanksgiving, Christmas, Good Friday, All Saints' Day and Veterans' Day. If in any year Christmas or New Year's Day falls on a Sunday, the Monday following shall be a holiday.
Added by Acts 1966, No. 153, §1. Amended by Acts 1968, No. 50, §3; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1913. §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.

RS 47:1913 - §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.