Louisiana Statutes
§ 47:1931
Louisiana·Title 47 Revenue and Taxation
§1931. Membership
A.Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.
B.Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.
Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
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Nearby Sections
15
§ 47:1901
§ 47:1901§ 47:1901.1
Application of other laws§ 47:1902
Oath§ 47:1903
Powers and authority§ 47:1903.1
Assessors; authority to employ attorney§ 47:1903.2
Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel§ 47:1903.3
Assessors; authority to intervene§ 47:1904
Execution and cancellation of bonds§ 47:1905
Suits on bonds§ 47:1906
Salaries and expense funds§ 47:1907
Salaries§ 47:1907.1
Local notice; salary increases§ 47:1908
Expenses§ 47:1908.1
Assessors' copies of conveyances