This bill amends R.S. 47:1838 to extend the authority of the Louisiana Tax Commission to impose certain assessment fees. The interim period for this authority is changed from beginning on July 1, 2021, and ending on June 30, 2026, to a new timeframe starting on July 1, 2026, and concluding on June 30, 2030. This extension allows the commission to continue levying and collecting fees associated with its services.

The bill specifies that it will become effective on July 1, 2026, unless it is vetoed by the governor and subsequently approved by the legislature, in which case it will take effect the day after such approval or on July 1, 2026, whichever is later. This legislative action aims to ensure the Tax Commission has the necessary authority to manage property tax assessments effectively during the extended period.

Statutes affected:
HB287 Original: 47:1838
HB287 Engrossed: 47:1838
HB287 Enrolled: 47:1838
HB287 Act 296: 47:1838