TAX/AD VALOREM TAX: Provides for the inspection of assessment lists, challenges to the correctness of assessments, and reviews by boards of review and the La Tax Commission (EG NO IMPACT See Note)

HB 183 updates the process for ad valorem (property) tax assessments and how they can be challenged. It establishes a 15-day period for public inspection of assessment lists, requiring assessors to provide public notice of these dates. The bill outlines procedures for property owners and tax recipient bodies to file written complaints with a board of review, specifying that supporting evidence must be included at the time of filing. It also limits the evidence considered during review to what was presented to the assessor before the complaint deadline and provides for appeals to the Louisiana Tax Commission.