2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1402. Membership of board; qualifications; appointment; term; vacancy; salary

RS 47:1402 - Membership of board; qualifications; appointment; term; vacancy; salary
A.(1) The Board of Tax Appeals shall be composed of three members who shall be attorneys with tax law experience and who shall be qualified electors of the state. At least two of these board members shall be certified as a Tax Law Specialist by the Louisiana Board of Legal Specialization or possess a Masters of Law in Taxation or Tax Law. Each member shall be appointed by the governor. Vacancies shall be filled in the manner of the original appointment.
(2) For the purposes of this Subsection, tax law experience shall mean an attorney admitted to the practice of law in Louisiana who possesses a Masters of Law in Taxation or Tax Law, is board certified as a Tax Law Specialist in this state, is licensed as a certified public accountant in this state, or who has served pursuant to Article V, Section 22 of the Constitution of Louisiana as a judge of a district or appellate court.
B. Each appointment to the board by the governor shall be submitted to the Senate for confirmation.
C. The governor shall make the following appointments on or before September 1, 2014: one member with a term expiring February 1, 2016, and one member with a term expiring February 1, 2018. The successor to the member whose term expires pursuant to this Section on February 1, 2020, shall be appointed to a term expiring January 1, 2024, and the successor to the member whose term expires February 1, 2022, shall be appointed to a term expiring January 1, 2026. Any subsequent appointments pursuant to this Subsection shall be for either a fixed term of four years from the date of the expiration of the expired term or for the remainder of an unexpired term.
D.(1) On or before August 1, 2014, the governor shall appoint one member to a term expiring February 1, 2020, from a list of qualified nominees provided by the nominating committee established pursuant to this Subsection. The successor to that member shall be appointed to a term expiring January 1, 2026. Any subsequent appointments pursuant to this Subsection shall be for either a fixed term of six years from the date of expiration of the expired term or for the remainder of an unexpired term. An appointment pursuant to the provisions of this Subsection shall be made within ninety days of written notice of the nomination.
(2) The nominating committee shall be responsible for developing a list of not less than one, nor more than three, qualified nominees for any vacancy. Any person nominated by the committee must be an attorney with experience in Louisiana tax law, and at least one nominee shall be certified as a Tax Law Specialist by the Louisiana Board of Legal Specialization.
(3) The Local Tax Division Nominating Committee is hereby established to be comprised of ten members who shall be either an attorney licensed to practice law in Louisiana, a certified public accountant, a certified Louisiana assessor, or a parish tax administrator. The committee shall be comprised of the following members:
(a) A representative of the Louisiana Association of Business and Industry.
(b) A representative of the Society of Louisiana Certified Public Accountants, selected in consultation with the Business and Industry Committee of the Louisiana Association of Tax Administrators.
(c) Two representatives of the section on taxation of the Louisiana State Bar Association, with one selected in consultation with the National Bar Association Greater New Orleans Chapter Louis A. Martinet Society.
(d) A representative of the Louisiana Municipal Association.
(e) A representative of the Police Jury Association of Louisiana.
(f) A representative of the Louisiana School Boards Association.
(g) A representative of the Louisiana Sheriffs' Association.
(h) A representative of the Louisiana Assessor's Association.
(i) A representative selected by the Pelican Institute for Public Policy after consultation with the Louisiana Chamber of Commerce Foundation, representing the state's minority Chambers of Commerce.
(4) The secretary-clerk of the board shall maintain the records of the nominating committee, and shall call an organizational meeting of the nominating committee in order for the nominating committee to elect its chairman. The chairman, or a majority of committee members, may call meetings of the committee, and shall provide advance notice of all meetings to the members and to the appointing entities referenced in Paragraph (3) of this Subsection.
(5) Eight members shall constitute a quorum for the transaction of committee business, and each nomination must be approved by a favorable vote of at least six committee members.
E.(1) Notwithstanding any provision of law to the contrary, a board member shall continue to serve until a successor has been appointed. No member may be removed except by induction into office of a successor, duly appointed and qualified pursuant to this Section, upon expiration of a term of office or for good cause shown, which shall be subject to judicial review.
(2) A member who has served on the board for more than three consecutive full terms shall be ineligible for reappointment to the board until at least two years from the last day of his last appointment. However, a member may be reappointed notwithstanding any other provision of law to the contrary, if nominated pursuant to Subsection D of this Section, and service pursuant to Subsection D of this Section is not counted for the purposes of any term or service limitation.
F. The compensation to be paid to members of the board, including any additional compensation for its officers, shall be continued. Beginning January 1, 2024, the board's regular salary shall be subject to review and recommendation by the Judicial Compensation Commission. Any recommendation issued shall become effective only upon approval by the legislature. Annual adjustments related to reimbursement of expenses or per diem may be approved by the supreme court. A member's compensation shall not be reduced during his term of office.
Amended by Acts 1950, No. 58, §1; Acts 1977, No. 282, §1, eff. July 7, 1977; Acts 1984, No. 380, §1, eff. July 6, 1984; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022.