La. Revenue and Taxation § 47:1931

Current with changes from the 2024 Legislative Session

Section 47:1931 - Membership

A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.

B. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.

La. Revenue and Taxation § 47:1931

Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.

Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. 7/10/1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. 8/18/1977; Acts 2006, No. 622, §8, eff. 12/11/2006.