§ 47:1989 — Review of appeals by tax commission

Louisiana § 47:1989

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1989. Review of appeals by tax commission
A. Within ten days of receipt of the assessment lists as certified by the local board
of review, the tax commission shall conduct public hearings to hear real and personal
property appeals of taxpayers, bona fide representatives of an affected tax-recipient body, or
assessors, from the action of the board of review.
B. The Louisiana Tax Commission shall consider the appeal of any taxpayer, bona
fide representative of an affected tax-recipient body, or assessor dissatisfied with the
determination of a local board of review. All documents, except confidential forms as
provided in R.S. 47:2327, filed in connection with any appeal shall be available for public
inspection during the regular business hours of the Louisiana Tax Commission.
C.(1) All appeal hearings shall be conducted in accordance with this Section and the
Administrative Procedure Act. In all other matters regarding the conduct of its hearings, the
Louisiana Tax Commission may prescribe and promulgate rules not inconsistent with the
provisions of this Section or other law.
(2)(a)(i) Review of the correctness of an assessment by an assessor shall be confined
to review of evidence presented to the assessor prior to the close of the deadline for filing a
complaint with the board of review provided for in R.S. 47:1992. If a taxpayer makes
application to present additional evidence before the date set for hearing on the appeal and
the Louisiana Tax Commission finds that the additional evidence is material and that there
were good reasons for failure to timely present it to the assessor, the Louisiana Tax
Commission may order that the additional evidence be taken by the assessor. The assessor
may modify the assessment by reason of the additional evidence and shall notify the
Louisiana Tax Commission of any modifications to the assessment within fifteen calendar
days of receipt of the additional evidence. The Louisiana Tax Commission may then order
any evidence that is otherwise admissible be admitted for the purposes of review.
(ii) For purposes of this Subparagraph, good reason for failure to timely present
information to the assessor shall be presumed to exist for reports and related attachments of
any appraiser or other expert ordered prior to the deadline for filing a complaint with the
board of review if the report and attachments are submitted to the assessor within thirty days
of receipt of the reports and attachments by the taxpayer and at least twenty-five days prior
to a hearing before the Louisiana Tax Commission. Nothing in this Item shall be construed
to limit the ability of the Louisiana Tax Commission to find good reason to admit other
expert reports pursuant to the other provisions of this Subparagraph.
(iii) Nothing in this Item shall be construed to limit the ability of the Louisiana Tax
Commission to find good reason to admit otherwise admissible documents or evidence
pursuant to this Subparagraph. For purposes of this Subparagraph, good reason for failure
to timely present documents or evidence shall always be presumed to exist when the
otherwise admissible document or evidence is either of the following:
(aa) Not available to the taxpayer at the time of the deadline for submission to the
assessor but is provided to the assessor within fifteen days of availability including but not
limited to financial or accounting documents, financial statements, information regarding the
useful life of property, depreciation schedules, other records of income data, or
environmental assessments or reports relating to the property.
(bb) Consists of documents or records of income or expenses concerning the
valuation of oil and gas property when the taxpayer has timely provided all information
required by rule and the documents or records are supplemental to the submission. The
presumption provided for in this Subitem shall not apply to documents or records specifically
required to be provided by rule or expressly requested by the assessor pursuant to R.S.
47:1957(C) if the documents were available to the taxpayer but not timely provided in
response to the assessor's request.
(iv) Witnesses may be utilized to authenticate or explain evidence which is otherwise
admissible pursuant to the provisions of this Subsection. Nothing in this Item shall be
construed to limit otherwise admissible witness testimony evidence.
(v) For purposes of this Subparagraph, the phrase "otherwise admissible" shall mean
evidence admissible pursuant to any provision of this Subsection and admissible pursuant
to relevant provisions of the Administrative Procedure Act and Code of Evidence.
(vi) Nothing in this Subparagraph shall be construed to limit any of the following
otherwise admissible data, guides, and resources that are publicly accessible:
(aa) Aerial or other photography.
(bb) Public records of clerks of court or other political subdivisions in the parish of
the assessment, including but not limited to building permits, conveyance records, city
directories, occupancy permits, or demolition permits.
(cc) Public records of the Department of Conservation and Energy including but not
limited to data from the Strategic Online Natural Resource Information System (SONRIS).
(dd) Sales data including but not limited to multiple listing service reports.
(ee) Published cost data or cost guides and their related sources.
(ff) Rules, advisories, or guidance promulgated by the Louisiana Tax Commission.
(b) A decision of the Louisiana Tax Commission to deny a taxpayer’s application
to present additional evidence pursuant to Subparagraph (a) of this Paragraph shall, at the
option of the taxpayer, be considered a final determination for purposes of appeal as provided
for in R.S. 47:1998 to be decided by preference and priority within twenty-one days and
thereafter be subject to review by priority in the same manner as a nonappealable
interlocutory judgment, or be subject to immediate review by application for supervisory writ
in the same manner as provided for in Rule 4 of the Uniform Rules of Louisiana Courts of
Appeal. Except as ordered by a court of appeal, no stay of the proceedings before the
Louisiana Tax Commission may be issued pursuant to an action pursuant to this
Subparagraph. This Subparagraph shall not apply to an application to present additional
evidence not timely filed pursuant to the rules of the Louisiana Tax Commission.
(c) Notwithstanding the provisions of Subparagraph (a) of this Paragraph, in an
appeal of the correctness of an assessment of real property, the Louisiana Tax Commission
may independently appraise the property utilizing the criteria set forth in R.S. 47:2323 and
may enter that appraisal into evidence for consideration on review of the correctness of the
assessment.
(d) The Louisiana Tax Commission may promulgate rules related to the disclosure
of evidence to the opposing party and the consideration of evidentiary disputes, and no
provision of this Paragraph shall extend any deadline beyond the date that would be
applicable pursuant to Louisiana Tax Commission rules.
(3) The Louisiana Tax Commission may affirm the correctness of the assessment,
it may remand the matter for further consideration by the assessor, or it may reverse or
modify the assessment because the assessment is any of the following:
(a) In violation of constitutional or statutory provisions.
(b) In excess of the authority of the assessor.
(c) Made upon an unlawful procedure.
(d) Affected by another error of law.
(e) Arbitrary or capricious or characterized by abuse of discretion or clearly
unwarranted exercise of discretion.
(f) Not supported and sustainable by a preponderance of evidence as determined by
the Louisiana Tax Commission. If the Louisiana Tax Commission finds that an assessment
is not supported and sustainable by a preponderance of evidence, the Louisiana Tax
Commission shall make its own determination and conclusions of fact by a preponderance
of evidence based upon its own evaluation of the record evidence reviewed in its entirety
including otherwise admissible first-hand witness testimony.
D.(1) All decisions by the tax commission are final unless appealed to the district
court within thirty days.
(2) The proceedings in such suit shall be tried by preference, whether or not out of
term time 1 , at such time as fixed by the district court. No new trial or rehearing shall be
allowed.
(3) Any appeal from a judgment of the district court shall be heard by preference
within sixty days of the lodging of the record in the court of appeal. The appeal shall be
taken thirty days from the date the judgment of the district court is rendered. If such appeal
is timely filed, any amount of taxes that were paid under protest pursuant to R.S. 47:1856(E)
shall remain segregated and invested pursuant to that Subsection and no bond or other
security shall be necessary to perfect such appeal.
(4) In the event the supreme court grants a writ of certiorari, the court shall hear the
appeal on the next regular docket of the court.
(5) The fair market value of real property in a determination by a board of review or
the tax commission or in a final, nonappealable judgment issued by a court in an action to
review the correctness of an assessment pursuant to the provisions of this Section shall be
utilized by the assessor for assessment purposes in subsequent tax years until reappraisal in
a future mandated reappraisal year unless a change in the physical condition of the property
that would result in an increase or decrease in the fair market value of the property by more
than twenty-five percent justifies an earlier reappraisal. The provisions of this Paragraph
shall not limit the ability or obligation of an assessor to reduce an assessment as a result of
a change in the condition of the property pursuant to the provisions of R.S. 47:1978 or
1978.1.
E. The assessment lists, together with any changes in connection therewith, shall be
certified and returned to each assessor on or before October 15 of each year.
F. Within one hundred eighty days after receipt of a written protest from a public
service property taxpayer, the Louisiana Tax Commission shall conduct public hearings to
hear public service appeals of taxpayers, bona fide representatives of an affected tax recipient
body, or assessors.
G. Notwithstanding any other law to the contrary, a taxpayer challenging the
correctness of an assessment pursuant to Article VII, Section 18(E) of the Constitution of
Louisiana or other applicable law is not required to make a payment under protest or post
security while the correctness challenge is pending before the commission or during the
pendency of an appeal of the commission's determination brought by any party other than the
taxpayer. When a taxpayer appeals the commission's determination, the amount of the
payment under protest or alternate security shall be based upon the commission's
determination.

Legislative History

Amended by Acts 1972, Ex.Sess., No. 14, §1; Acts 1977, No. 384, §1, eff. July 10, 1977; Acts 1988, No. 588, §1, eff. July 14, 1988; 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 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 284, §1; Acts 2024, No. 578, §1, eff. Jan. 1, 2025.