Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part V - Ad Valorem Taxation › Chapter 37 - Reassessment Guidelines Pursuant to R.S. 47.1978 and 1978.1 › Section V-3702 - Listing and Assessing of Land and Property Damaged or Destroyed during a Disaster or Emergency Declared by the Governor or Fire

Current through Register Vol. 50, No. 6, June 20, 2024
A. If lands or property, including buildings,
				structures, or personal property, are damaged or destroyed, non-operational, or
				uninhabitable due to an emergency declared by the governor or to a disaster or
				fire, the assessor or assessors within such parish shall assess such lands or
				property for the year in which damage has occurred at the percentage of fair
				market value provided in the Constitution of Louisiana by taking into
				consideration all the damages to the lands or other property, including
				obsolescence, and the depreciation of the value of such land or other property
				caused by the disaster, fire, or emergency described in this Section.
				Notwithstanding other provisions of law to the contrary, the assessor shall
				make these assessments whether the time fixed by law for filing assessment
				rolls has elapsed or not.
B. The
				assessments provided for in this Section and in
				§3701 shall be completed no later than six
				months following the implementation of
				§3701 or this Section. The Louisiana Tax
				Commission shall grant the assessor an additional six months to complete the
				assessments referred to in
				§3701 or this Section upon a reasonable
				showing by the assessor that additional time is needed to complete the
				assessment of the property described in
				§3701 or this Section.
C. The assessor shall assess such damaged,
				destroyed, non-operational, or uninhabitable property in one of the following
				three manners.
1. The assessments of such
				property shall be reflected on the general assessment roll if at the time lands
				and other property are damaged, destroyed, non-operational, or uninhabitable
				due to an emergency declared by the governor or due to a disaster or fire, the
				general assessment roll has not been certified by the assessor to the local
				Board of Review. The procedures for public inspection of the general assessment
				rolls, review of assessments by the Board of Review, and certification of the
				assessment rolls to the Louisiana Tax Commission shall be followed. The rolls
				shall be open for public inspection for a period of 15 days, and the assessor
				shall advertise such public exposure dates and dates for board of review as
				provided for by existing law. If the dates provided for by existing law have
				expired, the assessor shall advertise new exposure dates and dates for the
				board of review even if those dates are not within the time period provided for
				by existing law.
2. If, at the time
				such lands and other property are damaged, destroyed, non-operational, or
				uninhabitable due to an emergency declared by the governor or due to a disaster
				or fire, the general assessment rolls have already been certified by the
				assessor to the local Board of Review, the assessor shall prepare a
				supplemental roll of land or property damaged or destroyed as the result of the
				events described in this Section, which rolls shall be filed in the same manner
				as provided for in this Section for general assessment rolls, and such
				assessments shall be subject to the same rights as to contest as to assessments
				generally.
3. If, after the filing
				of the assessment roll with the Louisiana Tax Commission, the assessor requests
				a change order as a result of the events described in this Section, such
				request for change order shall be signed by the assessor or his deputy and
				shall contain a declaration that the property owner agrees to the change in the
				assessment and that the property owner waives any right to further contest the
				correctness of the assessment. In the event the request for change order is not
				agreed upon by the assessor and the property owner, the assessor shall mail to
				the property owner the assessor's determination of the assessed value of the
				property. If the property owner is dissatisfied with the assessor's
				determination of assessed value, the property owner shall have 15 days from the
				mailing of the notification by the assessor of the determination of assessed
				value to contest the assessment to the Louisiana Tax Commission. All decisions
				by the Louisiana Tax Commission are final unless appealed to the district court
				within 15 days from the mailing of the decision of the Louisiana Tax
				Commission. If the assessor requests change orders in lieu of an original
				assessment roll or supplemental roll under this Section, the assessor shall
				submit an amended grand recap reflecting the changes in assessed values
				requested in such change orders.