APPEALS

In order to appeal to the Louisiana Tax Commission a taxpayer must start  at the parish assessor’s office. During a period of 30 days between  August 15th and September 15th the assessment lists of each parish are  open 15 days for public inspection. The assessor will publish in the  local newspaper which two weeks apply to his/her office. During this  period, taxpayers should check the values on their property, and discuss  this with the assessor. If there is a disagreement, and the taxpayer  wishes to protest the value, the taxpayer must at that time fill out a  form “Notice of Appeal Request for Board of Review” (form 3101) and  schedule an appearance before the parish Board of Review for a hearing  held for this purpose. The date of the hearing of the Board of Review  will also be published in the local newspaper.  
 

The Board of Review office (Parish Government) in the parish will  determine if any changes should be made to the assessment values in  question. If either the assessor or the taxpayer is not satisfied with  the determination of the Board of Review, either may obtain from the  Board, an Appeal Form (Form 3103.A) for further review by the Louisiana  Tax Commission. The Louisiana Tax Commission will consider any and all  appeals that are filed within a timely manner in hearings that are open  to the public. Those considering appeals are encouraged to consult the  assessor, parish board of review and the Louisiana Tax Commission for  specific procedures, dates, times, and places of all hearings.