Louisiana § RS 47:1989.1 - Appeals; assessors; reimbursement of expenses

§ RS 47:1989.1. Appeals; assessors; reimbursement of expenses

A.(1)  When in the performance of his duty an assessor must defend the correctness of an assessment before the tax commission, and the tax commission or a reviewing court upholds the valuation of the assessor within ten percent of such valuation, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the expense involved in defending the assessment.

(2)  When in the performance of his duty an assessor must defend the legality of an assessment and the legality of the assessment is upheld, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the attorney fees and expenses involved in defending the assessment.

B.  Reimbursement shall be made by the officer or officers designated by law for the collection of the tax and shall be payable from the amount paid under protest and held pending the outcome of the suit pursuant to R.S. 47:2134 or from any taxes collected as a result of a final ruling or judgment upholding the assessment and prior to disbursal of the remaining balance to the affected tax recipient bodies.  The pro rata amount paid by each tax recipient body shall be based on the amount of taxes collected, including municipal taxes.  The assessor shall furnish the collecting officer or officers with an itemized expense voucher which shall include amounts appropriated solely for and directly in defense of the assessment being protested or appealed, which voucher shall include but not be limited to the expenses related to the employment of legal counsel and expert appraisers.

C.  Repealed by Acts 2014, No. 751, §2, eff. June 19, 2014.

Acts 1991, No. 280, §1, eff. July 2, 1991; 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 2008, No. 857, §1, eff. July 9, 2008; Acts 2014, No. 751, §§1, 2, eff. June 19, 2014.