NOTE: §2132 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2132. Refund of taxes erroneously paid

            A.(1) Except as provided for in Paragraph (2) of this Subsection, any person who has a claim against a political subdivision for ad valorem taxes erroneously paid into the funds of that political subdivision may present the claim to the Louisiana Tax Commission within three years of the date of the payment, in such form and together with such proof as the tax commission may require by its rules and regulations; however, if a person is claiming a previously unclaimed homestead exemption, it may be presented to the tax commission within five years of the date of payment. The tax commission shall consult with the assessor of the parish in which the property which is the subject of the claim is located, and after that assessor advises the tax commission that a refund is due the claimant, the tax commission shall duly examine the merits and correctness of each claim presented to it and shall make a determination thereon within thirty days after receipt of the claim.

            (2)(a) Any person who prevails in a suit pursuant to R.S. 47:2134(C), as deemed applicable by the court, against a political subdivision for any statutory imposition that is declared invalid pursuant to a legal challenge for the payment of the statutory imposition may present the claim to the tax commission within three years of the date of the final judgment declaring the statutory imposition invalid and awarding a monetary judgment, in a form prescribed by the tax commission in accordance with its rules and regulations, along with a copy of the judgment rendered by the court. The records of the tax commission shall note the date of submission of the judgment by the taxpayer and shall order repayment of the statutory impositions by the tax collector of the sums declared legally invalid, together with interest and court costs, as directed by the court.

            (b) The tax collector shall refund the sum of statutory impositions held to be invalid, together with interest and court costs as directed by the court to the taxpayer within thirty days of the order by the tax commission authorizing and directing the tax collector to refund these sums. However, in lieu of a refund as required in this Subparagraph, the tax collector may grant the taxpayer a credit up to the amount of the statutory imposition ordered by the tax commission to offset ad valorem tax liability or statutory impositions owed by the taxpayer. Any amount of unused credit shall carryover to the benefit of the taxpayer until the total amount ordered by the tax commission has been extinguished.

            B. If the claim is approved, the tax commission shall authorize and direct the collector, when applicable, to correct the assessment on the roll on file in his office and shall authorize and direct, when applicable, the recorder of mortgages to change the inscription of the tax roll. The tax commission shall also authorize and direct the refund and repayment of those taxes found to be erroneously paid as provided in this Section. Provided that when the claim accrues to more than one person, as for example, the heirs and legatees of another, and the claim is determined by the tax commission to be properly due and owed, payment thereof to the party or parties asserting the same shall not be denied because of the failure or refusal of others to join in and assert the claim, but in such event only the portion due such claimant or claimants shall be paid.

            C. The collector of ad valorem taxes in each political subdivision, upon receipt of written notice from the tax commission that a particular refund or repayment is owed, shall do one of the following:

            (1) If the claim is made for taxes erroneously paid on property which is or could be homestead exempt or otherwise exempt, the collector shall immediately notify the affected tax recipient bodies to remit to him within thirty days their pro rata share of the refund or repayment. Upon receipt of those funds from the tax-recipient bodies, the collector shall have an additional thirty days to remit the payment in full to the tax debtor. Failure by any tax recipient body or the collector to timely remit such monies shall cause interest at the legal rate to accrue in favor of the tax debtor to be paid by the political subdivision or tax collector failing to so timely remit.

            (2) If the claim is made for taxes erroneously paid on property which would not qualify for a homestead or other exemption, the collector shall note and record the amount of the refund or repayment owed and shall have full responsibility to ensure that such amount shall operate as a credit against future ad valorem tax liability of that property. No ad valorem taxes shall be due or collected on such property until such time as the collector certifies that a sufficient amount of taxes assessed have been waived to satisfy the refund or repayment ordered by the tax commission. No interest shall accrue or be due on any such refund or repayment.

            (3) If the claim is made in a political subdivision which has established an alternative procedure for providing for refunds of ad valorem taxes erroneously paid as authorized by this Section, and if that alternative procedure has been submitted to and approved by the tax commission, such procedure may be utilized in lieu of the provisions of Paragraphs (1) and (2) of this Subsection.

            D. An action of the assessor or of the tax commission rejecting or refusing to approve any claim made under the provisions of this Section may be appealed by means of ordinary proceedings to the Board of Tax Appeals or to the district court having jurisdiction where the property which is the subject of the claim is located.

            NOTE: §2132 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2132. Refund of statutory impositions erroneously paid

            A.(1) Except as provided for in Paragraph (2) of this Subsection, any person who has a claim against a political subdivision for statutory impositions erroneously paid into the funds of that political subdivision may present the claim to the commission within three years of the date of the payment, in such form and together with such proof as the commission may require by its rules and regulations; however, if a person is claiming a previously unclaimed homestead exemption, it may be presented to the commission within five years of the date of payment. The commission shall consult with the assessor of the parish in which the property that is the subject of the claim is located, and after the assessor advises the commission that a refund is due the claimant, the commission shall duly examine the merits and correctness of each claim presented to it and shall make a determination thereon within thirty days after receipt of the claim.

            (2)(a) Any person who prevails in a suit pursuant to R.S. 47:2134(C), as deemed applicable by the court, against a political subdivision for any statutory imposition that is declared invalid pursuant to a legal challenge for the payment of the statutory imposition may present the claim to the commission within three years of the date of the final judgment declaring the statutory imposition invalid and awarding a monetary judgment, in a form prescribed by the commission in accordance with its rules and regulations, along with a copy of the judgment rendered by the court. The records of the commission shall note the date of submission of the judgment by the taxpayer and shall order repayment of the statutory impositions by the tax collector of the sums declared legally invalid, together with interest and court costs, as directed by the court.

            (b) The tax collector shall refund the sum of statutory impositions held to be invalid, together with interest and court costs as directed by the court, to the taxpayer within thirty days of the order by the tax commission authorizing and directing the tax collector to refund these sums. However, in lieu of a refund as required in this Subparagraph, the tax collector may grant the taxpayer a credit up to the amount of the statutory imposition ordered by the tax commission to offset ad valorem tax liability or statutory impositions owed by the taxpayer. Any amount of unused credit shall carryover to the benefit of the taxpayer until the total amount ordered by the tax commission has been extinguished.

            B. If the claim is approved, the commission shall authorize and direct the collector, when applicable, to correct the assessment on the roll on file in his office and shall authorize and direct, when applicable, the recorder of mortgages to change the inscription of the tax roll. The commission shall also authorize and direct the refund and repayment of those statutory impositions found to be erroneously paid as provided in this Section, provided that when the claim accrues to more than one person, as for example, the heirs and legatees of another, and the claim is determined by the commission to be properly due and owed, payment thereof to the party or parties asserting the same shall not be denied because of the failure or refusal of others to join in and assert the claim, but in such event only the portion due such claimant or claimants shall be paid.

            C. The collector of statutory impositions in each political subdivision, upon receipt of written notice from the commission that a particular refund or repayment is owed, shall do one of the following:

            (1) If the claim is made for statutory impositions erroneously paid on property which is or could be homestead exempt or otherwise exempt, the collector shall immediately notify the affected tax-recipient bodies to remit to the tax collector within thirty days their pro rata share of the refund or repayment. Within thirty days of receipt of those funds from the tax-recipient bodies, the tax collector shall remit the payment in full to the tax debtor. Failure by any tax-recipient body or the tax collector to timely remit such monies shall cause interest at the legal rate to accrue in favor of the tax debtor to be paid by the political subdivision or tax collector failing to so timely remit.

            (2) If the claim is made for ad valorem taxes erroneously paid on property that would not qualify for a homestead or other exemption, the tax collector shall note and record the amount of the refund or repayment owed and shall have full responsibility to ensure that such amount shall operate as a credit against future statutory impositions liability of that property. No statutory impositions shall be due or collected on such property until such time as the collector certifies that a sufficient amount of taxes assessed have been waived to satisfy the refund or repayment ordered by the commission. No interest shall accrue or be due on any such refund or repayment.

            (3) If the claim is made in a political subdivision which has established an alternative procedure for providing for refunds of statutory impositions erroneously paid as authorized by this Section, and if that alternative procedure has been submitted to and approved by the commission, such procedure may be utilized in lieu of the provisions of Paragraphs (1) and (2) of this Subsection.

            D. An action of the assessor or of the tax commission rejecting or refusing to approve any claim made under the provisions of this Section may be appealed by means of ordinary proceedings to the Board of Tax Appeals or to the district court having jurisdiction where the property which is the subject of the claim is located.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2013, No. 37, §1; Acts 2020, No. 297, §1, eff. June 12, 2020; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 774, §1, see Act.