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 according to existing provisions, and the bill clarifies that if a claim is owed to multiple parties, payment will not be denied due to the absence of others asserting the claim.

Additionally, the bill stipulates that any judgment for claims approved by the board 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 designated period for bills to become law without a 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)