LAC 61:V.3507 — Claim for Taxes Paid in Error

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.
Form 3507.A
Claim for Refund or Credit
of Taxes Paid in Error
I. Claimant:
Name ____________________________________________________
Mailing Address __________________________________________
City State Zip ___________
II. Property:
Parish ________ District (If Orleans Parish) _________ Ward ____
Assessment No. _______________ Tax Bill No. _____________
Amount of Tax Paid in Error _________Description of property:
III. Basis of Claim:
Dual or multiple payment _____________________________________
Payment on non-existent property ______________________________
Payment on property in which taxpayer no longer has an interest _____
Property is eligible for homestead exemption _____________________
Clerical error in assessment rolls _____________________________
Other _____________________________________________________
The following documents are attached to this form as proof of the basis for this claim:
__________________________________________________________
__________________________________________________________
IV. Proof of Payment:
_________________ Copy of canceled check(s) (both sides)
_________________ Receipt to the Claimant
V. Date of Erroneous Payment:
The following proof of payment is attached:
_________________ Copy of canceled check(s) (both sides)
_________________ Receipt to the Claimant
_________________ Other
VI. Standing
The following proof that the claimant is the person who made the erroneous payment, is a bona fide representative of the person who made the erroneous payment or has succeeded to or otherwise possesses the right to present the claim is attached:
_________________ Receipt to Claimant or canceled check
_________________ Proof of status as responsible employee or officer
_________________ Affidavit or Contract of Employment as attorney, accountant or other representative, or
________________ Other proof of status as legal representative of Claimant
VII. Signature: _____________________________________________
Property Owner/Authorized Agent
Be Completed at Office of Louisiana Tax Commission
Claim received, Date Assessor consulted, Date __________
Assessor's Response: Approve Disapprove Date ______
Other ___________________________________
Initial Response to Taxpayer
Documentation requested _____________________ Date ___________
Received Date ____________________
Decision
Approved _________ Denied _________ Date __________________
Reason for Denial ___________________________________________
Reason ____________________________________________________
Refund or Credit
Property is eligible for homestead Yes No ________
Parish has alternative procedure Yes No ________
Form 3507.B
Assessor Notification of
Possible Claim for Refund or Credit
for Taxes Paid in Error
(To Be Completed by Assessor)
Claimant:
Name ____________________________________________________
Mailing Address __________________________________________
City ________________________ State _______ Zip ___________
Property:
Parish ___________ District (If Orleans Parish) _________________
Ward _____ Assessment No.__________ Tax Bill No. ___________
I have received and reviewed the Claim for Refund or Credit of Taxes Paid in Error (Form 3507.A) for the above referenced claimant and property. Based upon my review, I have determined that:
The claimant is due a refund or credit for taxes erroneously paid in the amount of $ _______________ due to (describe reason(s) for refund or credit) ______________________________________________________.
This property is _______ is not _______ eligible for the homestead exemption.
My parish does _______ does not _______ have an alternative procedure for providing for refunds of ad valorem taxes erroneously paid.
______ No refund or credit for taxes erroneously paid is due. (Reason(s) for denial)
__________________________________________________________
__________________________________________________________
___________________________________________________Assessor