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 that require legislative consideration 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. The bill also clarifies that if a claim is owed to multiple parties, payment will not be denied due to the absence of other claimants, ensuring that the portion due to the claimant(s) is paid.

Furthermore, the bill stipulates that judgments for approved claims under one hundred thousand dollars will be paid from current tax collections without interest, following submission to the secretary. The total amount of such judgments paid in a fiscal year is capped at two million dollars unless a higher amount is authorized by the commissioner of administration and the Joint Legislative Committee on the Budget. The bill 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)