Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Appeals Evidence topic
No spam. Unsubscribe anytime.
Taxpayers and industry object to proposed changes on evidence and appraisals in appeals chapter
Summary
Taxpayer counsel and industry representatives told the Tax Commission that proposed revisions to chapter 31 could limit the commission’s constitutional authority and unfairly alter deadlines and evidentiary procedures for appraisals and appeals; counsel urged the commission to let statutory language govern.
Taxpayer counsel Jay Adams (Jones Walker), representing Westlake and other taxpayers, told the Louisiana Tax Commission on Aug. 20 that proposed revisions to chapter 31 — which governs public exposure of assessments and appeals — risked limiting the commission’s constitutionally granted role and reducing predictability for taxpayers and assessors.
Adams said the commission’s existing statutory and regulatory framework addresses when appraisals may be considered and that the proposed changes could allow later exceptions without clear guidelines, thereby creating uncertainty.
"If taxpayers don't meet their deadline, then they could suffer the penalty of not being able to provide evidence. The same thing should be for assessors," Adams said, urging that statutory guidance on appraisals remain controlling and warning that the proposed revisions did not provide workable standards for when late evidence should be admitted.
Bob Adair (LAMOGA/LABI) and other industry representatives echoed concerns that certain proposed changes would hinder taxpayers’ due process during appeals and produce confusion about evidence objections and deadlines. Adair said industry submissions were in the record and that his groups believed the changes were not in taxpayers’ interest.
Commissioners thanked participants and said staff will review the written comments before the tentative Sept. 24 hearing.
