Program A: Property Taxation Regulatory/Oversight

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Program A: Property Taxation Regulatory/Oversight

Program Authorization: La. Constitution, Article VII, Section 18; R.S. 47:1831-1837.

PROGRAM DESCRIPTION

The Property Taxation Regulatory/Oversight Program in the Louisiana Tax Commission is composed of the following activities: Administrative, Appraisal, Public Service and Audit. The mission and goals for the Property Taxation Regulatory/Oversight Program are broken down by activity.

The mission of the Administrative activity is to manage fiscal and business affairs of the Louisiana Tax Commission and to offer leadership and guidance to other activities. This activity is also charged with hearing and deciding appeals of property valuations and clarifications. The goals of the Administrative program are to ensure compliance with all statues relative to the duties and responsibilities of LTC; improve the image of the LTC; and to promote the highest degree of voluntary compliance.

The mission of the Appraisal activity is to oversee the uniformity and accuracy of assessed values of parish assessing offices and provide local assessor assistance when requested. The goal of the Appraisal activity is to improve the quality of ratio studies and other appraisals performed as well as reduce the percentage of time currently allocated for these studies in order to ensure assessment uniformity and accuracy.

The mission of the Public Service and Audit activity is twofold: (1) to fairly and uniformly appraise and certify assessments of all public utility property in the State of Louisiana and to ensure compliance with Louisiana tax laws and policy with a comprehensive audit program; and (2) to ensure that personal property and inventory reported to each assessor district is correct, uniform and consistent with Tax Commission rules and regulations. The goals of the Appraisal activity are; (1) to certify all public utility property annually and render these assessments to each parish by September 1; and (2) to ensure Tax Commission rules and regulations are correctly applied in the determination of fair market value of public service property by administering an ongoing audit program of all personal and public service property.

OBJECTIVES AND PERFORMANCE INDICATORS

Unless otherwise indicated, all objectives are to be accomplished during or by the end of FY 1999-2000. Performance indicators are made up of two parts: name and value. The indicator name describes what is being measured. The indicator value is the numeric value or level achieved within a given measurement period. For budgeting purposes, performance indicator values are shown for the prior fiscal year, the current fiscal year, and alternative funding scenarios (continuation budget level and Executive Budget recommendation level) for the ensuing fiscal year (the fiscal year of the budget document).

RESOURCE ALLOCATION FOR THE PROGRAM

SOURCE OF FUNDING

This program is funded from State General Fund direct and Statutory Dedication. The Dedication is the Louisiana Tax Commission Expense Fund. The Louisiana Tax Commission Expense Fund is comprised of fees assessed for audits and appraisals of public service properties, banking institutions, and insurance companies. (Per R.S.39:32B.(8), see table below for a listing of expenditures out of each statutory dedicated fund.)

ANALYSIS OF RECOMMENDATION

GENERAL FUND	TOTAL	T.O.	DESCRIPTION

$1,732,350	$2,313,350	36	ACT 19 FISCAL YEAR 1998-1999

			BA-7 TRANSACTIONS:
$0	$0	0	None

$1,732,350	$2,313,350	36	EXISTING OPERATING BUDGET - November 20, 1998

$33,249	$33,249	0	Annualization of FY 1998-1999 Classified State Employees Merit Increase
$26,853	$26,853	0	Classified State Employees Merit Increase for FY 1999-2000
$11,161	$11,161	0	Risk Management Adjustment
$22,680	$22,680	0	Acquisitions and Major Repairs
$0	($106,000)	0	Nonrecurring Acquisitions and Major Repairs
$20,497	$20,497	0	Salary Base Adjustment
($34,451)	($34,451)	0	Attrition Adjustment
$181	$181	0	Civil Service Fees
$50,000	$50,000	0	Other Adjustments – Provides professional services contract funding to handle impending litigation within the public services section concerning equalization in the telecommunications industry.
$5,500	$5,500	0	Other Adjustments – Costs for preparation, publication and distribution of the biennial report required by state statute.
$12,000	$12,000	0	Other Adjustments – Costs associated with internet services

$1,880,020	$2,355,020	36	TOTAL RECOMMENDED

$147,670	$41,670	0	DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 101.8% of the existing operating budget. It represents 89.2% of the total request ($2,641,180) for this program. The increase in the recommended level is primarily due to the increase in professional services due to impending litigation in the public service section concerning equalization in the telecommunication industry.

PROFESSIONAL SERVICES

$192,873		Legal and technical appraisal services including rendering opinions, drafting legislation, establishing and advising the Tax Commission with respect to the procedure and conducting of public hearings and tax appeals hearings, representing the commission in court in those instances where the Attorney General is unable to do so and for assistance in litigation.


$192,873		TOTAL PROFESSIONAL SERVICES

OTHER CHARGES

		Interagency Transfers:
$4,379		Payments to the Department of Civil Service
$413		Comprehensive Public Training Program - personnel training services

$4,792		TOTAL INTERAGENCY TRANSFERS

ACQUISITIONS AND MAJOR REPAIR

$22,680		Replace computer and various pieces of office equipment

$22,680		TOTAL ACQUISTIONS AND MAJOR REPAIRS

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