Louisiana Revised Statutes Tit. 47, § 1989.1. Appeals; assessors; reimbursement of expenses

B. Reimbursement shall be made by the officer or officers designated by law for the collection of the tax and shall be payable from the amount paid under protest and held pending the outcome of the suit pursuant to R.S. 47:2134 or from any taxes collected as a result of a final ruling or judgment upholding the assessment and prior to disbursal of the remaining balance to the affected tax recipient bodies. 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 the collecting officer or officers with an itemized expense voucher which shall include amounts appropriated solely for and directly in defense 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C. Repealed by Acts 2014, No. 751, § 2, eff. June 19, 2014.