§1908. Expenses

            A. In the performance of all duties required of them by law, the said tax assessors shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth for each:

            1.         Acadia $   258,386.12

            2.         Allen                                       158,000.00

            3.         Ascension                               250,000.00

            4.         Assumption                            188,500.00

            5.         Avoyelles                               187,000.00

            6.         Beauregard                             200,000.00

            7.         Bienville                                 139,600.00

            8.         Bossier                                    425,440.00

            9.         Caddo                          1,260,000.00

            10.       Calcasieu                                455,000.00

            11.       Caldwell                                  72,904.00

            12.       Cameron                                 158,000.00

            13.       Catahoula                               100,000.00

            14.       Claiborne                                160,000.00

            15.       Concordia                               150,000.00

            16.       DeSoto                                     90,000.00

            17.       East Baton Rouge        1,600,000.00

            18.       East Carroll                             64,000.00

            19.       East Feliciana                         206,036.00

            20.       Evangeline                              178,000.00

            21.       Franklin                                  200,000.00

            22.       Grant                                      110,000.00

            23.       Iberia                                      719,750.00

            24.       Iberville                                  348,000.00

            25.       Jackson                                   170,000.00

            26.       Jefferson                      4,320,085.00

            27.       Jefferson Davis                       115,000.00

            28.       Lafayette                                 476,277.00

            29.       Lafourche                               350,000.00

            30.       LaSalle                                   130,000.00

            31.       Lincoln                                   150,000.00

            32.       Livingston                              278,500.00

            33.       Madison                                   76,000.00

            34.       Morehouse                              169,800.00

            35.       Natchitoches                           172,000.00

            36.       Ouachita                                 450,000.00

            37.       Plaquemines                           332,000.00

            38.       Pointe Coupee                        200,000.00

            39.       Rapides                                   308,000.00

            40.       Red River                               250,000.00

            41.       Richland                                 176,472.00

            42.       Sabine                                     200,000.00

            43.       St. Bernard                             160,000.00

            44.       St. Charles                              254,184.00

            45.       St. Helena                               145,000.00

            46.       St. James                                107,000.00

            47.       St. John the Baptist                 165,000.00

            48.       St. Landry                               276,280.00

            49.       St. Martin                               190,000.00

            50.       St. Mary                                  365,321.00

            51.       St. Tammany                          397,650.00

            52.       Tangipahoa                             368,000.00

            53.       Tensas                                     52,000.00

            54.       Terrebonne                             480,000.00

            55.       Union                                      175,000.00

            56.       Vermilion                               251,170.00

            57.       Vernon                                    150,000.00

            58.       Washington                            230,000.00

            59.       Webster                                  170,000.00

            60.       West Baton Rouge                 175,000.00

            61.       West Carroll                            52,000.00

            62.       West Feliciana                         80,641.00

            63.       Winn                                       100,000.00

            B. In the event that these allowances or any of them exceed the necessities of any one of the said tax assessors in the efficient performances of his duties, such excess shall be carried forward into the following year's assessor's fund, and used in any subsequent year. Each tax assessor shall submit to the legislative auditor, along with his compensation statement, a detailed itemized statement of all expenditures for clerical and other expenses of his office, together with canceled checks, bills, receipts, vouchers, etc., evidencing the payment of such expenditures.

            C. The provisions of this Section shall apply to the annual expense allowance of the assessors throughout the state for the year 2012 and subsequent years. The said assessors shall be paid the expense allowance provided for herein, for making the assessments for the year 2012 and subsequent years.

            D. The clerical and other expense allowances set forth in Paragraph (A) of this section shall not be changed by amendment to this section, or by other Act regardless of whether it amends this section, unless notice of intent to do so shall have been sent by the assessor to the school board and governing authority in each parish to be affected by such change. Such notice in each parish affected shall state the amount of change to be applied for and shall be sent by certified mail.

            The mailing of this notice of intent to change the clerical and other expense allowance set forth in Paragraph (A) of this section shall be made by the assessor at least ten days prior to the convening of the legislative session in which such change is to be made. The evidence of such notice having been mailed shall be exhibited in the legislature before such Act shall be passed, and every such Act shall contain a recital that such notice has been given.

            E. Any increase in the expense allowance for the assessor of Iberville Parish shall beginning with the year 1980 and thereafter be dependent upon his furnishing a copy of the previous years' expenditures together with the proposed budget for the current year to the Iberville Parish Police Jury and to the School Board of Iberville Parish.

            F. In Washington Parish, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from surplus funds in the assessor's office and at no additional expense to the state or local governing authority.

            Acts 1990, No. 15, §1; Acts 1990, No. 18, §1; Acts 1990, No. 19, §1; Acts 1990, No. 26, §1; Acts 1990, No. 169, §1; Acts 1990, No. 173, §1; Acts 1990, No. 835, §1; Acts 1992, No. 12, §1; Acts 1992, No. 14, §1; Acts 1992, No. 79, §1; Acts 1992, No. 84, §1; Acts 1992, No. 159, §1; Acts 1993, No. 10, §1; Acts 1993, No. 16, §1; Acts 1993, No. 21, §1; Acts 1995, No. 14, §1; Acts 1995, No. 20, §1; Acts 1995, No. 29, §1; Acts 1997, No. 12, §1; Acts 1997, No. 250, §1; Acts 1997, No. 351, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 111, §1; Acts 1999, No. 128, §1; Acts 2000, 1st Ex. Sess., No. 40, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2004, No. 265, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 75, §1; Acts 2010, No. 216, §1; Acts 2012, No. 114, §1, eff. May 11, 2012.