La. R.S. 47:1835 — Employment of secretary, clerical help, and experts; creation of commission expense

dedicated fund account; authorization for deposits and collection of assessments
A. The tax commission may appoint or employ all necessary agents, assistants,
auditors, clerks, inspectors, investigators, or other experts and employees required in the
defense, determination, or development of assessments, and assessment procedures, and
valuation of property, including the hiring of experts such as legal counsel and analysts,
auditors, appraisers, and witnesses. The commission may also pay from its expense account
expenses of the commission and its operation, travel and other expenses, costs, salaries, or
compensation of the tax commission, any member, and of its assistants, employees, and of
outside experts, such costs, salaries, expenses, and compensation to be paid upon the order
of the tax commission.
B. There is hereby established in the state treasury the "Tax Commission Expense
Dedicated Fund Account", hereinafter referred to in this Section as the "expense account".
After credit to the Bond Security and Redemption Fund as provided in Article VII, Section
9(B) of the Constitution of Louisiana, all assessments and fees, including penalties and
interest thereon, received by the tax commission shall be deposited in and credited to the
expense account. Monies on deposit in the expense account may be expended only pursuant
to appropriation. Appropriations from the expense account shall only be made for expenses
and costs of the tax commission, including but not limited to expenses and costs of
operations, audits, and examinations and the defense, determination, or development of
assessments and assessment procedures, including costs associated with outside experts.
Any such assessment or fee, and any penalty and interest thereon, shall constitute an addition
to the taxes due for all purposes of this Title. Monies on deposit in the expense account shall
be invested in the same manner as the state general fund. Interest on investment of monies
in the expense account shall be credited to the state general fund. All unexpended and
unencumbered monies in the expense account at the close of the fiscal year shall remain in
the expense account. Monies deposited into the expense account shall be categorized as fees
and self-generated revenue for the sole purpose of reporting related to the executive budget,
supporting documents, and general appropriation bills and shall be available for annual
appropriation by the legislature.
C. All tax commission fees and assessments authorized in R.S. 47:1838 shall be
rounded to the nearest cent and added to the tax rolls of each parish and/or municipal tax
assessor at the time the roll is reviewed for final approval by the tax commission in
accordance with R.S. 47:1993. Every parish tax notice sent to any taxpayer shall contain a
separate line thereon that reads: Assessment fee by and for the Louisiana Tax
Commission........$__________, which fee shall be rounded to the nearest cent and added to
the tax otherwise due by the taxpayer to arrive at a total tax due for the current year. The fee
assessed by the commission shall be collected as a part of the total tax due by the tax
collector and remitted by check directly to the Tax Commission Expense Dedicated Fund
Account on or before the succeeding March thirty-first of each year. Any delinquent fee,
including all additions thereto, shall be remitted to the tax commission for deposit in the
expense account after receipt of payment thereof by the tax collector.
D.(1) In addition to the powers contained in R.S. 47:1837 et seq., the tax commission
is authorized to make or cause to be made by any of its authorized agents or assistants, audits
or examinations of any return due under R.S. 47:1852 and the property, place of business,
books, records, activity, and programs of any taxpayer, or any other individual or business
entity or venture insofar as said property, places of business or activity, books, records, and
programs may affect, clarify, or disclose the liability of any person, entity, activity, venture,
or property for any tax under Chapters 2 and 3 of this Subtitle. In any year in which the
Louisiana Tax Commission performs audits, at least two taxpayers, companies, or
individuals shall be audited from a list compiled by the Louisiana Tax Commission pursuant
to objective standards and criteria, all in accordance with the rules and regulations of the
Louisiana Tax Commission.
(2)(a) Having determined the amount of tax, penalty, and interest due, the
commission shall send by mail a notice of its determination to the tax assessor of the parish
or district wherein the property is located. The tax assessor of the parish or district shall send
by mail a notice to the taxpayer at the last known address informing the taxpayer of the
commission's determination and the tax assessor's intent to change, list, and value the
property and/or assess the difference or the amount so determined against the property after
fifteen calendar days from the date of notice.
(b) The taxpayer may protest the proposed adjustment by notifying the tax assessor
of the protest within fifteen days of the taxpayer's receipt of the notice. The tax assessor shall
meet with the taxpayer within ten days of his receipt of the taxpayer's protest, and shall
forward with reasons to the tax commission a change order which changes, lists, and values
the property in accordance with the hearing conducted by the tax assessor. The tax assessor
shall within three working days notify the taxpayer and the commission of his determination.
The tax assessor shall notify the tax commission at least forty-eight hours in advance of the
protest hearing that such a hearing will be held, and the commission may at its discretion be
present at such hearing and present evidence to support its determination.
(c) The taxpayer may protest the proposed assessment in the manner provided in R.S.
47:1563 et seq., except that all protests shall be filed with the tax commission and heard by
it in due course. Appeals of decisions of the tax commission may be taken in the manner
provided in R.S. 47:1989 and 1998.
(3) At the time the tax commission's notice of property adjustment is sent to the
taxpayer, a copy thereof shall be mailed to the tax assessor and the tax collector for the local
taxing district affected, and the tax rolls shall be changed accordingly. The tax shall be
subsequently collected in the same manner and under the same terms, conditions, and
supplemental filing of tax rolls using the same practices, procedures, and compensation to
the collector currently in effect or as otherwise provided by law.
(4) The tax commission shall be reimbursed for its direct costs associated with the
audits or examinations conducted pursuant to this Section, up to ten percent of the additional
tax, penalty, and interest collected, and said funds shall be paid over to the tax commission
for deposit in its expense account for its use in carrying on its operations as provided for
herein.
(5) Any additional amount finally determined to be due under this audit procedure
shall constitute a part of the rolls of the respective local taxing district as though originally
listed thereon in extenso and in full, and shall be in addition to all other amounts otherwise
due. The respective tax roll or rolls shall be changed accordingly upon notice from the tax
commission.
Acts 1993, No. 184, §1, eff. May 31, 1993; 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 2002, 1st Ex. Sess., No. 142, §1, eff.
April 23, 2002; Acts 2004, No. 585, §3, eff. July 1, 2004; Acts 2008, No. 857, §1, eff. July
9, 2008; Acts 2012, No. 682, §1, eff. June 7, 2012; Acts 2021, No. 114, §§13, 18, eff. July
1, 2022.