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Rs 47:337.28.1 Arbitrary Assessments Prohibited

§337.28.1. Arbitrary assessments prohibited

A. Notwithstanding any provision of this Chapter to the contrary, the collector shall

be prohibited from issuing an arbitrary assessment. For purposes of this Chapter, the term

"arbitrary assessment" shall mean an estimated assessment issued by the local collector

which does not comply with R.S. 47:337.28, 337.48(A), or 337.53. However, no provision

of this Chapter shall prevent the collector from determining correct tax as provided for in

R.S. 47:337.35. An assessment shall not be considered an "arbitrary assessment" if the

taxpayer does not provide records as required by R.S. 47:337.29 and/or R.S. 47:337.36. The

taxpayer shall bear the burden of proving that the assessment was not in compliance with the

law.

B. If the assessment by the collector is determined by a court of competent

jurisdiction or the Board of Tax Appeals to be an arbitrary assessment, the assessment shall

neither interrupt nor suspend prescription, and the dealer shall be reimbursed by the collector

for reasonable costs of litigation. The amount of costs recoverable under this Section shall

not exceed ten percent of the taxes, interest, and penalty that were arbitrarily assessed, which

amount shall be subject to the discretion of the court, or the Board of Tax Appeals, as to

reasonableness.

C. No assessment shall be made under this Chapter for the purpose of depriving a

taxpayer of his constitutional right to a three-year prescriptive period for the assessment of

tax in accordance with Article VII, Section 16 of the Constitution of Louisiana.

Acts 2010, No. 1019, §1, eff. July 8, 2010; Acts 2015, No. 210, §1, eff. June 23,

2015.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.

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Local Government
Louisiana
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8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
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