§1908. Expenses

A. In the performance of all duties required of them by law, the said tax assessors shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth for each:

1.

Acadia $

258,386.12

2.

Allen

158,000.00

3.

Ascension

250,000.00

4.

Assumption

188,500.00

5.

Avoyelles

187,000.00

6.

Beauregard

200,000.00

7.

Bienville

139,600.00

8.

Bossier

425,440.00

9.

Caddo

1,260,000.00

10.

Calcasieu

455,000.00

11.

Caldwell

72,904.00

12.

Cameron

158,000.00

13.

Catahoula

100,000.00

14.

Claiborne

160,000.00

15.

Concordia

150,000.00

16.

DeSoto

90,000.00

17.

East Baton Rouge

1,600,000.00

18.

East Carroll

64,000.00

19.

East Feliciana

206,036.00

20.

Evangeline

178,000.00

21.

Franklin

200,000.00

22.

Grant

110,000.00

23.

Iberia

719,750.00

24.

Iberville

348,000.00

25.

Jackson

170,000.00

26.

Jefferson

4,320,085

27.

Jefferson Davis

115,000.00

28.

Lafayette

476,277.00

29.

Lafourche

350,000.00

30.

LaSalle

130,000.00

31.

Lincoln

150,000.00

32.

Livingston

278,500.00

33.

Madison

76,000.00

34.

Morehouse

169,800.00

35.

Natchitoches

172,000.00

36.

Ouachita

450,000.00

37.

Plaquemines

332,000.00

38.

Pointe Coupee

200,000.00

39.

Rapides

308,000.00

40.

Red River

250,000.00

41.

Richland

176,472.00

42.

Sabine

200,000.00

43.

St. Bernard

160,000.00

44.

St. Charles

254,184.00

45.

St. Helena

145,000.00

46.

St. James

107,000.00

47.

St. John the Baptist

165,000.00

48.

St. Landry

276,280.00

49.

St. Martin

190,000.00

50.

St. Mary

365,321.00

51.

St. Tammany

397,650.00

52.

Tangipahoa

368,000.00

53.

Tensas

52,000.00

54.

Terrebonne

480,000.00

55.

Union

175,000.00

56.

Vermilion

251,170.00

57.

Vernon

150,000.00

58.

Washington

230,000.00

59.

Webster

170,000.00

60.

West Baton Rouge

175,000.00

61.

West Carroll

52,000.00

62.

West Feliciana

80,641.00

63.

Winn

100,000.00

B. In the event that these allowances or any of them exceed the necessities of any one of the said tax assessors in the efficient performances of his duties, such excess shall be carried forward into the following year's assessor's fund, and used in any subsequent year. Each tax assessor shall submit to the legislative auditor, along with his compensation statement, a detailed itemized statement of all expenditures for clerical and other expenses of his office, together with canceled checks, bills, receipts, vouchers, etc., evidencing the payment of such expenditures.

C. The provisions of this Section shall apply to the annual expense allowance of the assessors throughout the state for the year 2012 and subsequent years. The said assessors shall be paid the expense allowance provided for herein, for making the assessments for the year 2012 and subsequent years.

D. The clerical and other expense allowances set forth in Paragraph (A) of this section shall not be changed by amendment to this section, or by other Act regardless of whether it amends this section, unless notice of intent to do so shall have been sent by the assessor to the school board and governing authority in each parish to be affected by such change. Such notice in each parish affected shall state the amount of change to be applied for and shall be sent by certified mail.

The mailing of this notice of intent to change the clerical and other expense allowance set forth in Paragraph (A) of this section shall be made by the assessor at least ten days prior to the convening of the legislative session in which such change is to be made. The evidence of such notice having been mailed shall be exhibited in the legislature before such Act shall be passed, and every such Act shall contain a recital that such notice has been given.

E. Any increase in the expense allowance for the assessor of Iberville Parish shall beginning with the year 1980 and thereafter be dependent upon his furnishing a copy of the previous years' expenditures together with the proposed budget for the current year to the Iberville Parish Police Jury and to the School Board of Iberville Parish.

F. In Washington Parish, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from surplus funds in the assessor's office and at no additional expense to the state or local governing authority.

Acts 1990, No. 15, §1; Acts 1990, No. 18, §1; Acts 1990, No. 19, §1; Acts 1990, No. 26, §1; Acts 1990, No. 169, §1; Acts 1990, No. 173, §1; Acts 1990, No. 835, §1; Acts 1992, No. 12, §1; Acts 1992, No. 14, §1; Acts 1992, No. 79, §1; Acts 1992, No. 84, §1; Acts 1992, No. 159, §1; Acts 1993, No. 10, §1; Acts 1993, No. 16, §1; Acts 1993, No. 21, §1; Acts 1995, No. 14, §1; Acts 1995, No. 20, §1; Acts 1995, No. 29, §1; Acts 1997, No. 12, §1; Acts 1997, No. 250, §1; Acts 1997, No. 351, §1; Acts 1997, No. 1393, §1; Acts 1999, No. 111, §1; Acts 1999, No. 128, §1; Acts 2000, 1st Ex. Sess., No. 40, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2000, 2d Ex. Sess., No. 9, §1; Acts 2004, No. 265, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 75, §1; Acts 2010, No. 216, §1; Acts 2012, No. 114, §1, eff. May 11, 2012.