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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1903

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Official textlegis.la.gov

# A.

The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the same before the tax commission within the time and in the manner prescribed by R.S. 47:1987 and 1988.

# B.

Each tax assessor is authorized to appoint as many deputies as he may require. Such deputies shall take the constitutional oath of office, and the tax assessor shall require from them such security in his own favor as he deems sufficient. The assessor may perform all the functions of the office of tax assessor through such deputies, but the assessor shall be officially and pecuniarily responsible for them on his bonds and in all other respects for the acts of such deputies.

# C.

No assessor shall, as a consideration for appointing any person as a clerk, be allowed to contract with the person for a less sum than the salary allowed by law to clerks of assessors. Whoever violates the provisions of this Subsection shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than one month nor more than six months, or both.

Last amended: Acts 2006, No. 622, §8, eff. Dec. 11, 2006.

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In this chapter (25 sections)
  1. 47:1901 · Election
  2. 47:1901.1 · Application of other laws
  3. 47:1902 · Oath
  4. 47:1903 · Powers and authority
  5. 47:1903.1 · Assessors; authority to employ attorney
  6. 47:1903.2 · Orleans Parish assessor; obligations; transfers from…
  7. 47:1903.3 · Assessors; authority to intervene
  8. 47:1904 · Execution and cancellation of bonds
  9. 47:1905 · Suits on bonds
  10. 47:1906 · Salaries and expense funds
  11. 47:1906.1 · Terrebonne Parish; salary and expense fund; advancement
  12. 47:1907 · Salaries
  13. 47:1907.1 · Local notice; salary increases
  14. 47:1908 · Expenses
  15. 47:1908.1 · Assessors' copies of conveyances
  16. 47:1909 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
  17. 47:1910 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
  18. 47:1910.1 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
  19. 47:1910.2 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
  20. 47:1911 · Repealed by Acts 1997, No. 1157, §2
  21. 47:1912 · Holidays
  22. 47:1913 · §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF.…
  23. 47:1922 · Creation of assessors' insurance fund and committee with…
  24. 47:1923 · Authority for assessors separately or jointly to contract for…
  25. 47:1923.1 · Orleans Parish; retired assessors and assessor's employees;…
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