1989.1.  Appeals; assessors; reimbursement of expenses

A.  When in the performance of his duty, an assessor must defend an assessment before the tax commission, and the tax commission upholds the valuation of the assessor within ten percent of said valuation, each affected tax recipient body shall reimburse the assessor on a pro rata basis for the amount of the expense involved in defending the assessment.

B.  The pro rata amount paid by each tax recipient body shall be based on the amount of taxes collected, including municipal taxes.  The assessor shall furnish an itemized expense voucher which shall include amounts appropriated solely for and directly in defense of the determination of the assessment being protested or appealed, which voucher shall include but not be limited to the expenses related to the employment of legal counsel and expert appraisers.

C.  The assessor shall obtain approval of the tax recipient bodies that receive, in aggregate, at least fifty percent of the property tax revenues collected prior to contracting obligations and shall give advance notice to the tax recipient bodies prior to employing counsel and appraisers and shall provide an estimate of anticipated expenses.  Should appeal be made to the courts, the same pro rata reimbursement shall apply to those expenses.

Acts 1991, No. 280, 1, eff. July 2, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2008, No. 857, 1, eff. July 9, 2008.