Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1931
Membership
Official textlegis.la.gov
# 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.
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