Louisiana Revised Statutes Tit. 47, § 1903. Powers and authority

A. The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the same before the tax commission within the time and in the manner prescribed by R.S. 47:1987 and 1988.  1

B. Each tax assessor is authorized to appoint as many deputies as he may require. Such deputies shall take the constitutional oath of office, and the tax assessor shall require from them such security in his own favor as he deems sufficient. The assessor may perform all the functions of the office of tax assessor through such deputies, but the assessor shall be officially and pecuniarily responsible for them on his bonds and in all other respects for the acts of such deputies.

C. No assessor shall, as a consideration for appointing any person as a clerk, be allowed to contract with the person for a less sum than the salary allowed by law to clerks of assessors. Whoever violates the provisions of this Subsection shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than one month nor more than six months, or both.