§1990. Changes or corrections of assessments by tax commission
The tax commission may change or correct any and all assessments of property for the purpose of taxation, in order to make the assessments conform to the true and correct valuation, not to exceed its actual cash value. Such change or correction may be made by the tax commission at any time before the taxes levied have actually been paid.
In order to correct or change any such assessment, it shall only be necessary for the tax commission to issue written instructions to the assessor to make the change upon the assessment roll, and in the event the assessment roll has been delivered to the tax collector, then to direct the tax collector to make such change upon the tax roll in his possession and to collect taxes according to such change. Whenever the tax commission shall make any change or correction in an assessment, it shall at the same time forward to the auditor a copy of the instructions furnished to the assessor or tax collector. A copy of these written instructions shall be forwarded by the tax commission to the taxpayer by registered mail, and such written instructions, together with the return receipt of the taxpayer therefor, shall be sufficient notice of such change.
The written instructions issued as above provided by the tax commission to the tax collector shall authorize him to collect all taxes according to such change and shall be his authority to make the necessary deduction or increase on his tax roll and in his settlement for taxes with the auditor.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
Notes of Decisions
Karno v. Louisiana Tax Comm'n, 233 So. 2d 592 (La. Ct. App. 1970).
· cites it 8× “Shortly thereafter Commission personnel commenced the work of preparing the written instructions to change the assessments in question to their 1968 figures under the provisions of LSA-R.S. 47:1990. This suit was filed on December 2, 1969.”
Churchill Farms, Inc. v. Louisiana Tax Comm'n, 249 So. 2d 594 (La. Ct. App. 1971).
· cites it 5× “roceeding shall not be instituted before the assessment rolls are filed in the office of the clerk of court of the parish in which the property is situated as now provided by law, nor later than thirty days following the date of filing of the rolls, except suits to test the…”
Bussie v. Long, 243 So. 2d 776 (La. 1971).
· cites it 3× “R.S. 47:1990 vests power in the Tax Commission to change or correct assessments in order to make the assessments conform to the correct valuation of the property.”
Giraud v. City of New Orleans, 359 So. 2d 294 (La. Ct. App. 1978).
· cites it 2× “Finally, plaintiffs argue that the notice required by R.S. 47:1990 was not provided. That section states, in part: "Whenever the tax commission shall make any change or correction in an assessment, it shall at the same time forward to the auditor a copy of the instructions…”
East Baton Rouge Par. Sch. Bd. v. Wilson, 992 So. 2d 537 (La. Ct. App. 2008).
“11sAnother relevant statute is LSA-R.S. 47:1990, which provides that the Tax Commission may change or correct any and all assessments of property for the purpose of taxation, and such corrections may be made at any time before the levied taxes have been paid.”
Mississippi River Transmission v. Simonton, 442 So. 2d 764 (La. Ct. App. 1983).
“yer in the state shall have the right to institute suit in either the district court, for the parish where the tax commission is domiciled or the district court of the parish where the property is located, for the purpose of contesting the correctness or legality of any change…”
Probst v. City of New Orleans, 337 So. 2d 1081 (La. 1976).
“The unchanged continuation of the power of the Tax Commission to "change or correct" assessments (R.S. 47:1990), the continuation of the Board of Reviewers of Orleans Parish (R.”
Panacon v. Louisiana Tax Comm'n, 747 So. 2d 572 (La. Ct. App. 1999).
“R.S. 47:1990 and 1991. Therefore, we decline to remand this matter to the LTC to alter its original assessment without an oath by the assessor.”
Giraud v. Louisiana Tax Comm'n, 336 So. 2d 1037 (La. Ct. App. 1976).
“roceeding shall not be instituted before the assessment rolls are filed in the office of the clerk of court of the parish in which the property is situated as now provided by law, nor later than thirty days following the date of filing of the rolls, except suits to test the…”
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