This bill amends R.S. 47:1483(A) and (B)(1) concerning the Board of Tax Appeals in Louisiana. It raises the threshold for claims approved by the board that require legislative notification from exceeding twenty thousand dollars to equaling or exceeding one hundred thousand dollars. Additionally, it specifies that any claim approved by the board that is less than one hundred thousand dollars shall be paid according to the provisions outlined in Subsection B.

Furthermore, the bill stipulates that any judgment for an approved claim that is less than one hundred thousand dollars will be paid from current tax collections without interest, following submission to the secretary. The total amount of judgments paid in a fiscal year from current collections is capped at two million dollars unless a higher amount is approved by the commissioner of administration and the Joint Legislative Committee on the Budget. The bill will take effect upon the governor's signature or after the expiration of the time for bills to become law without signature.

Statutes affected:
HB837 Original: 47:1483(A)
HB837 Engrossed: 47:1483(A)
HB837 Reengrossed: 47:1483(A)
HB837 Enrolled: 47:1483(A)
HB837 Act : 47:1483(A)