Could the Louisiana Tax Commission raise a property assessment after that year's taxes were paid?

Plain-English summary

The Livingston Parish Sheriff asked whether the Louisiana Tax Commission could retroactively increase a prior year's property assessment after that year's taxes were paid. In this January 2014 opinion, the AG answered no. It quoted La. R.S. 47:1990's authority to correct assessments before the taxes levied had actually been paid and treated payment as the cutoff for that correction.

Currency note

This opinion was issued in 2014. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Historical summary

Property owners and tax officials

For the question presented, the AG concluded that the Tax Commission could not increase a prior-year valuation after the taxes levied for that year had been paid. The opinion did not discuss other correction procedures or unpaid taxes.

Common questions

Could the commission raise an assessment after payment of that year's tax bill?

The AG said no under La. R.S. 47:1990. The statutory correction power quoted in the opinion ended when the levied taxes were actually paid.

Could the commission correct an assessment before payment?

The quoted statute permitted a change or correction before actual payment to conform an assessment to the property's true and correct value, up to actual cash value. The opinion did not decide a particular prepayment correction.

Background and statutory framework

The request concerned a retroactive increase in assessed value for a year whose property taxes had already been paid. The AG relied on the timing sentence in La. R.S. 47:1990 and cited a prior AG opinion in accord.

Citations

• La. R.S. 47:1990: Tax Commission assessment-correction authority and payment cutoff.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/13-0142

Original opinion text

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DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE
70804-9005
JAMES D. "BUDDY" CALDWEll
ATTORNEY GENERAL

JAN 22 2014
OPINION 13-0142

115 TAXATION· Collection & Enforcement against person & property
Mr. Eric L. Pittman
La. R.S. 47:1990
Pittman Law Firm, APLC
Under La. R.S. 47:1990, the Louisiana Tax Commission may not
1930 Florida Boulevard, SW
change or correct any assessment of property for the purpose of
Denham Springs, LA 70726-4911
taxation after the taxes levied have actually been paid.

Dear Mr. Pittman:

Your request, on behalf of the Livingston Parish Sheriff, for an Attorney General's Opinion has been assigned to me for research and reply. You ask whether the Louisiana Tax Commission may retroactively increase a property assessment value for prior year taxes when taxes were already paid for that particular year.

The short answer to your question is no. Pertinently, La. R.S. 47:1990 provides, in part, as follows:

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.

[Emphasis added].

Considering the forgoing statutory authority, it is the opinion of this office that, under La.
R.S. 47:1990, the Louisiana Tax Commission may not change or correct any assessment 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, after the taxes levied have actually been paid. 1

We trust this adequately responds to your request. However, if our office can be of further assistance, please do not hesitate to contact us.

In accord is La. Atty. Gen. Op. No. 77-1475.

Page 2

Mr. Eric L. Pittman
Opinion 13-0142
Page -2­

Yours very truly,

JAMES D. "BUDDY" CALDWELL
Attorney General

BY~ A. /,t;2r
BENJAMIN A. HUXEN II
Assistant Attorney General
JDC/BAH II