Board of Tax Appeals

Name Board of Tax Appeals
Contact Person Judge Tony Graphia (ret.) - Chariman
Mailing Address 5615 Corporate Boulevard, Suite 600-B
Baton Rouge, LA 70808
Phone Number 225-922-0172
Fax Number 225-922-0176
Board Email lasbta@bellsouth.net
Website labta.la.gov
Legal Authority R.S. 47:1401
Year Created 1942
Organizational Placement Executive Department
Purpose/Function The Board of Tax Appeals is a quasi-judicial state agency whose statutory mission is to resolve equitably, fairly, expeditiously and independently any state tax dispute between individual, corporate and other taxpayers and state agencies including the Department of Revenue, Wildlife and Fisheries, and Health and Hospitals,as mandated by R.S. 47:1401 et. seq. The Board supports the State's right to collect all taxes to which it is entitled while at the same time protecting the taxpayer's rights to an inexpensive, convenient, prompt, and fair judicial determination, consistent with the provisions of its statutory powers and authority. The Local Tax Division was created by R.S. 36:53(J) & 36:801.1(A) and is funded by the Local Taxing Authorities. Since the Local Tax Division does not receive general funds it is not reported here but is as an part of the agency.
Number of Entity Members: Number Authorized: 3
Number Currently Serving: 3
Number of Entity Meetings: Actual number in prior year: 29
Estimated number in current year: 30
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: $153      per meeting   per meeting day   per day spent on board business   None

Total entity member per diem:
  Prior year actual: $51651
  Current year budgeted: $51750
Entity Member Salaries:
  Prior year actual: $0
  Current year budgeted: $58967
Entity Member Travel Expense Reimbursement:
  Prior year actual: $14440
  Current year budgeted: $17074
Number and Type of Authorized Employee Positions:
Classified: 2
Unclassified: 3
Part-time: 0
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: Louisiana Board of Tax Appeals
  Budget Schedule Number: 17-565
Notes The Board of Tax Appeals is a state agency (17-565) and budget information can be found under state agencies. Also the Board's rules, strategic plan and hearing schedules can be found on the Board's website, labta.la.gov.
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