Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 35 - Miscellaneous › Section V-3507 - Claim for Taxes Paid in Error

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any
				taxpayer/owner who has a claim against a political subdivision for ad valorem
				taxes erroneously paid, may present such claim to the Louisiana Tax Commission.
				The claim may be presented on the form in this section and shall be presented
				as follows:
1. The claim shall be presented
				to the Tax Commission in writing within three years of the erroneous
				payment.
2. The presentation of the
				claim shall include:
a. the name of the parish
				in which the property is located and, in Orleans Parish, the number of the
				district;
b. the name and address
				of the property owner;
c. the
				amount of tax paid in error;
d. the
				assessment number, tax bill number, account number, or any other numerical
				designation of the property on the assessment rolls.
3. The person who presents the claim shall:
a. present proof of an erroneous payment by
				evidence such as a receipt to the claimant, or a canceled check issued in
				payment; and
b. present proof that
				he or she:
i. is the person who made the
				erroneous payment by evidence such as a receipt to the claimant, or a canceled
				check issued in payment; or
ii. is
				a bona fide representative of the person who made the erroneous payment by
				evidence such as proof of status of responsible employee or officer, or
				affidavit or contract of employment as attorney, accountant, or other
				representative; or, by proof of status as custodian, trustee, executor, or
				other legal capacity, or other showing of capacity of representative of the
				claimant; or
iii. has succeeded to
				or otherwise possesses the right to present the claim.
4. The claim shall show the nature
				of the error. Payment of taxes on property which was eligible for homestead
				exemption, or was exempt from taxation by Article VII,
				Section
				21 of the Constitution of 1974, or
				other provision of law is erroneous payment. Dual payment, or payment on dual
				or multiple assessments of the same property is erroneous payment.
a. In the case of dual payment or dual
				assessment, the claim shall particularly identify the property on which dual
				payment was made.
b. In the case of
				a claim of exemption, the claimant shall provide proof of the basis of the
				exemption.
c. There is no erroneous
				payment when the taxpayer questions the accuracy of an assessment, but has not
				appealed the assessment by regular administrative process.
5. If it is reasonably available to the
				claimant, the presentation shall include:
a.
				except in Orleans Parish, the number of the ward in which the property is
				located; or, in the case of business personal or movable property, the number
				of the ward in which the property was taxed;
b. the property classification, such as land,
				improvement, machinery and equipment, furniture and fixtures, inventory, or
				similar classification.
6. The claim must be presented to the Tax
				Commission within three years of the erroneous payment. The date of payment
				shall be shown by a dated receipt from the tax collector; or, by a date marked
				by the collector on the check on the date of payment or processing; or, if
				neither is available, the date of processing, or cancellation marked by the
				bank in which the check was deposited.
a. The
				claim should be sent with return receipt requested to provide proof of receipt
				by the Tax Commission. If it is not sent in this manner, the postmark date
				indicated on the envelope shall be the date on which the claim is made to the
				Tax Commission for determination of a timely filed claim.
7. A copy of the claim shall be forwarded to
				the assessor and the assessor shall, within 30 calendar days after receipt
				thereof, advise the Tax Commission whether a refund is due to claimant using
				Form 3507.B. If the assessor advises the Tax Commission that a refund is due
				the claimant, the Tax Commission shall duly examine the merits and correctness
				of each such claim, and shall make a determination thereon within 30 calendar
				days of receipt of the assessor's response. If the assessor advises the Tax
				Commission that the refund is not due, then the Tax Commission shall deny the
				claim within 30 calendar days of receipt of the assessor's response. If the
				assessor fails to respond within 30 calendar days, then the request will be
				deemed to be approved by the assessor and the Tax Commission shall duly examine
				the merits and correctness of each such claim, and shall make a determination
				thereon within 30 calendar days.
8.
				There will be refund of taxes paid in error only in the limited circumstances
				allowed by
				R.S.
				47:2132. In all other cases, a credit against
				future taxes owed shall be the remedy.
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