2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:1923. Authority for assessors separately or jointly to contract for insurance; payment of premiums

RS 47:1923 - Authority for assessors separately or jointly to contract for insurance; payment of premiums
A. The assessor in each of the several parishes of the state may make contracts separately, or jointly through the insurance committee elected by the voting members of the Louisiana Assessors' Association to administer the Assessors' Insurance Fund, for group life and accidental death and dismemberment, disability, group health, accident, dental, hospital, surgical, and other medical expense insurance, with any insurance company legally authorized to do business in this state, for the purpose of insuring the assessors and the assessors' employees and the dependents of the assessors and assessors' employees under a policy or policies of group insurance covering such persons. The assessor may pay out of the assessor's salary and expense fund the total insurance contract premium or charges for the assessors and the assessors' employees and a portion of the premium or charges for such contracts for dependents of the assessors and assessors' employees, not to exceed one hundred percent of the premium. The remaining portion of the dependents' premiums shall be paid by the insured persons; provided that no reductions of such contributions to any premiums are to be made on contracts heretofore written and continued in force. Where the assessor and his employees are insured jointly under a group plan administered by the Assessors' Insurance Fund, a fee for the cost of administering the Assessors' Insurance Fund may be paid by the assessor out of the assessor's salary and expense fund when covered by such insurance. The contributions of the insured persons to the premiums of their dependents for such insurance may be deducted by the assessor from the salaries of such persons, when authorized by them so to do, and the total premium and administrative fee remitted by him to the Assessors' Insurance Fund if insured under a plan administered by said fund, or direct to the insurance company with whom the assessor and his employees are insured separately.
B. The dependents of the assessor and his employees may be insured under group policies which provide life, dental, hospital, surgical and medical expense insurance. The contributions of the insured persons to the premiums for such insurance may be deducted by the assessor from the salaries of the persons insured when authorized by the respective persons so to do; provided further that no reductions of contributions are to be made on contracts heretofore written and continued in force; and provided further that said premium must be paid out of funds included in their respective budgets.
C.(1) All premiums due shall be remitted to the Louisiana Assessors' Insurance Fund by the tenth day of each month.
(2) The failure of any assessor or the Louisiana Assessors' Association to remit any and all required premiums to the fund within thirty days of the date on which such premiums are due shall render him liable to suspension of his participation in the fund at the discretion of the board. If the board so suspends any assessor, it will notify the assessor of his suspension by registered mail sent to him at his address as it appears upon the records of the system and it will prescribe the conditions and terms pursuant to which he may be reinstated.
(3) If any assessor remains delinquent in the payment of the required premiums for a period exceeding ninety days, he shall be personally liable to the fund in his individual capacity for the delinquent premiums and for a penalty equal to twenty-five percent of all delinquent premiums. If and when the delinquent premiums and penalty are collected, both shall be paid into and constitute a part of the fund.
D.(1)(a) In the parishes of Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Feliciana, Evangeline, Franklin, Iberia, Iberville, Jackson, Jefferson, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Orleans, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, and West Feliciana, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of such premium shall be formulated and applied by the assessor of each parish listed in this Subparagraph.
(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the assessor's office from which the person retires. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the assessor's office from which the person retires.
(2)(a) In Acadia Parish, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the assessor of Acadia Parish.
(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty-five years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the Acadia Parish assessor's office. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the Acadia Parish assessor's office.
(3)(a) In the parishes of East Carroll and Richland, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the assessor of each parish listed in this Subparagraph.
(b) The requirements of this Subparagraph shall be met for eligibility for the assessor's payment of premium costs as provided in Subparagraph (a) of this Paragraph. The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the assessor's office from which the person retires. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the assessor's office from which the person retires.
(4)(a) In Livingston Parish, the assessor shall pay the premium cost of group life, dental, group health, hospital, surgical, or other medical insurance for any assessor or assessor's employee who meets the requirements of Subparagraph (b) of this Paragraph. A uniform policy with respect to the payment of the cost of such premium shall be formulated and applied by the Livingston Parish assessor.
(b) Either of the following requirements shall be met for eligibility for the assessor's payment of premium cost as provided in Subparagraph (a) of this Paragraph:
(i) The assessor or assessor's employee was elected, appointed, or hired before August 1, 2014, and retires in accordance with the provisions of R.S.11:1421 with at least twenty years of service.
(ii) The assessor or assessor's employee was elected, appointed, or hired on or after August 1, 2014, and retires in accordance with the provisions of R.S. 11:1421 with at least twenty years of service. At least twelve years of service shall have been earned at the Livingston Parish assessor's office. For purposes of this Item, the twelve years of service required for eligibility for receipt of benefits provided for in this Paragraph shall not include any service that was earned elsewhere and transferred for credit with the Livingston Parish assessor's office.
Added by Acts 1958, No. 24, §1. Amended by Acts 1970, No. 72, §1; Acts 1974, No. 377, §1; Acts 1992, No. 863, §1, eff. July 8, 1992; 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 2001, No. 75, §1, eff. July 1, 2001; Acts 2007, No. 26, §1, eff. July 1, 2007; Acts 2008, No. 107, §1; Acts 2008, No. 244, §1; Acts 2010, No. 235, §1, eff. July 1, 2010; Acts 2011, No. 45, §1; Acts 2011, No. 236, §1; Acts 2012, No. 299, §1; Acts 2014, No. 186, §1; Acts 2014, No. 627, §1; Acts 2019, No. 25, §1, eff. May 30, 2019; Acts 2021, No. 2, §1, eff. June 1, 2021; Acts 2021, No. 254, §1, eff. June 14, 2021; Acts 2022, No. 139, §1.