Bill > HB573

This bill amends and reenacts various provisions of Louisiana law related to the administration, review, and adjudication of ad valorem (property) tax assessments. The key provisions include: - Expanding the membership and qualifications of the Local Tax Division Nominating Committee that selects judges for the Board of Tax Appeals' Local Tax Division. - Clarifying the Board of Tax Appeals' jurisdiction over all matters related to state or local taxes or fees, including ad valorem taxes. - Allowing the assessor, Louisiana Tax Commission, or other relevant parties to intervene in appeals of ad valorem tax assessments before the Board of Tax Appeals or district courts. - Providing procedures for the Louisiana Tax Commission's review of ad valorem tax assessments, including rules for the admission of evidence. - Allowing taxpayers to appeal ad valorem tax assessments directly to the Board of Tax Appeals or district courts. - Making various other procedural changes to the appeals process for ad valorem and other state and local taxes. The bill is intended to streamline and clarify the administrative and judicial processes for challenging ad valorem tax assessments in Louisiana.