Board of Tax Appeals
| Name | Board of Tax Appeals |
| Contact Person | Francis J. Lobrano - Chairman |
| Mailing Address |
P.O Box 3217 Baton Rouge, LA 70821 |
| Phone Number | 225-219-3145 |
| Fax Number | 225-219-3150 |
| Board Email | donielle.massingill@la.gov |
| Website | labta.la.gov |
| Legal Authority | R.S. 47:1401 |
| Year Created | 1937 |
| Organizational Placement | Department of Civil Service |
| Purpose/Function | The Board of Tax Appeals (Board) is the constitutionally created trial court for tax disputes, an independent tribunal whose statutory mission is to resolve equitably, fairly and expeditiously any dispute between individual, corporate and other taxpayers and any collector of the state of Louisiana or its political subdivisions, as mandated by R.S. 47:1401 et. seq. and LA Const. art. V., Sec. 35. The Board’s role is to preserve the collector’s right to collect all taxes owed under the law, while at the same time protecting the taxpayer's right to an inexpensive, convenient, prompt, and fair determination of tax disputes, consistent with the provisions of its statutory powers and authority. |
| Number of Entity Members: |
Number Authorized: 3
Number Currently Serving: 3 |
| Number of Entity Meetings: |
Actual number in prior year: 24
Estimated number in current year: 24 |
|
The Entity is: Active Inactive Not fully organized Disbanded Never fully organized |
|
|
Do members receive per diem, salaries, and/or travel expense reimbursements? Yes No |
|
|
Excluding member per diem, salaries, and travel expense reimbursements, does the entity receive or expend funds? Yes No |
|
|
Entity Member Per Diem: Amount Authorized: $175 per meeting per meeting day per day spent on board business None |
|
|
Total entity member per diem: Prior year actual: $86,107.00 Current year budgeted: $156,557.00 |
|
|
Entity Member Salaries: Prior year actual: $102,350.00 Current year budgeted: $102,350.00 |
|
|
Entity Member Travel Expense Reimbursement: Prior year actual: $19,848.00 Current year budgeted: $21,713.00 |
|
|
Number and Type of Authorized Employee Positions: Classified: 0 Unclassified: 11 Part-time: 1 |
|
|
Entity Fiscal Year End: 4/30 7/31 10/31 Other (identify date) 6/30 9/30 12/31 None |
|
|
Participation in State Employee Benefit Programs: Employees: participate in state retirement system(s) and/or state group insurance program(s) do not participate in state benefit programs Members: participate in state retirement system(s) and/or state group insurance program(s) do not participate in state benefit programs |
|
|
A state agency provides: (Check all that apply and identify the state agency)
Per Diem Payments State Agency: Board of Tax Appeals Travel Reimbursements State Agency: Board of Tax Appeals Other (explain) State Agency: |
|
|
Is this entity a budget unit or included within a budget unit of the State of Louisiana as defined by LSA-R.S. 39:2? Yes No If yes, identify the budget unit and the budget schedule number below: Budget Unit Name: Board of Tax Appeals Budget Schedule Number: 17-565 |
|
| Notes | More information about the Board of Tax Appeals can be found on their website www.labta.la.gov. |