Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 35 - Miscellaneous
Section V-3507 - Claim for Taxes Paid in Error
Universal Citation: LA Admin Code V-3507
Current through Register Vol. 50, No. 9, September 20, 2024
A. Any taxpayer/owner who has a claim against a political subdivision for ad valorem taxes erroneously paid, may present such claim to the Louisiana Tax Commission. The claim may be presented on the form in this section and shall be presented as follows:
1. The claim shall be presented
to the Tax Commission in writing within three years of the erroneous
payment.
2. The presentation of the
claim shall include:
a. the name of the parish
in which the property is located and, in Orleans Parish, the number of the
district;
b. the name and address
of the property owner;
c. the
amount of tax paid in error;
d. the
assessment number, tax bill number, account number, or any other numerical
designation of the property on the assessment rolls.
3. The person who presents the claim shall:
a. present proof of an erroneous payment by
evidence such as a receipt to the claimant, or a canceled check issued in
payment; and
b. present proof that
he or she:
i. is the person who made the
erroneous payment by evidence such as a receipt to the claimant, or a canceled
check issued in payment; or
ii. is
a bona fide representative of the person who made the erroneous payment by
evidence such as proof of status of responsible employee or officer, or
affidavit or contract of employment as attorney, accountant, or other
representative; or, by proof of status as custodian, trustee, executor, or
other legal capacity, or other showing of capacity of representative of the
claimant; or
iii. has succeeded to
or otherwise possesses the right to present the claim.
4. The claim shall show the nature
of the error. Payment of taxes on property which was eligible for homestead
exemption, or was exempt from taxation by Article VII, Section 21 of the
Constitution of 1974, or other provision of law is erroneous payment. Dual
payment, or payment on dual or multiple assessments of the same property is
erroneous payment.
a. In the case of dual
payment or dual assessment, the claim shall particularly identify the property
on which dual payment was made.
b.
In the case of a claim of exemption, the claimant shall provide proof of the
basis of the exemption.
c. There is
no erroneous payment when the taxpayer questions the accuracy of an assessment,
but has not appealed the assessment by regular administrative
process.
5. If it is
reasonably available to the claimant, the presentation shall include:
a. except in Orleans Parish, the number of
the ward in which the property is located; or, in the case of business personal
or movable property, the number of the ward in which the property was
taxed;
b. the property
classification, such as land, improvement, machinery and equipment, furniture
and fixtures, inventory, or similar classification.
6. The claim must be presented to the Tax
Commission within three years of the erroneous payment. The date of payment
shall be shown by a dated receipt from the tax collector; or, by a date marked
by the collector on the check on the date of payment or processing; or, if
neither is available, the date of processing, or cancellation marked by the
bank in which the check was deposited.
a. The
claim should be sent with return receipt requested to provide proof of receipt
by the Tax Commission. If it is not sent in this manner, the postmark date
indicated on the envelope shall be the date on which the claim is made to the
Tax Commission for determination of a timely filed claim.
7. A copy of the claim shall be forwarded to
the assessor and the assessor shall, within 30 calendar days after receipt
thereof, advise the Tax Commission whether a refund is due to claimant using
Form 3507.B. If the assessor advises the Tax Commission that a refund is due
the claimant, the Tax Commission shall duly examine the merits and correctness
of each such claim, and shall make a determination thereon within 30 calendar
days of receipt of the assessor's response. If the assessor advises the Tax
Commission that the refund is not due, then the Tax Commission shall deny the
claim within 30 calendar days of receipt of the assessor's response. If the
assessor fails to respond within 30 calendar days, then the request will be
deemed to be approved by the assessor and the Tax Commission shall duly examine
the merits and correctness of each such claim, and shall make a determination
thereon within 30 calendar days.
8.
There will be refund of taxes paid in error only in the limited circumstances
allowed by
R.S.
47:2132. In all other cases, a credit against
future taxes owed shall be the remedy.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2108.1.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
