The bill introduced by Senator Miller amends various sections of the Louisiana Revised Statutes concerning ad valorem taxes, focusing on the assessment, payment, and allocation processes. Key changes include replacing the term "assessment" with "tax," requiring tax rolls to be prepared in duplicate instead of triplicate, and introducing new provisions for tax lien auctions and certificates. The bill also repeals outdated provisions related to tax sales and property redemption, streamlining the legal framework for tax assessments and collections. Additionally, it establishes new definitions, clarifies the roles of tax assessors and collectors, and emphasizes compliance with the Louisiana Tax Commission's instructions.

Furthermore, the bill addresses the postponement of statutory impositions for property owners affected by emergencies, allowing for a structured payment plan over ten installments. It modifies the handling of claims for refunds of statutory impositions, ensuring that payments are made to claimants without denying their claims due to the absence of other parties. The legislation also clarifies the notification process for tax lien auctions, enhances taxpayer rights, and outlines the responsibilities of tax collectors and assessors. Overall, the bill aims to modernize the tax assessment and collection process, improve efficiency, and ensure transparency and fairness in the management of tax obligations.

Statutes affected:
SB505 Original: 47:2202(A)
SB505 Engrossed: 47:2202(A)
SB505 Reengrossed: 47:2202(A)
SB505 Enrolled: 47:2202(A)
SB505 Act : 47:2202(A)