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 consideration from twenty thousand dollars to one hundred thousand dollars. Claims that are less than one hundred thousand dollars will be paid directly from current tax collections without interest, following submission to the secretary. Additionally, 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 aims to streamline the process for handling approved claims by increasing the limit for legislative reporting and simplifying payment procedures for smaller claims. The changes are intended to enhance efficiency in the claims process while ensuring that larger claims receive appropriate legislative oversight. The act will take effect upon the governor's signature or, if not signed, after the designated period 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)