Board of Tax Appeals

Name Board of Tax Appeals
Contact Person Judge Tony Graphia (ret.) - Chairman
Mailing Address P.O Box 3217
Baton Rouge, LA 70821
Phone Number 225-219-3145
Fax Number 225-219-3150
Board Email donielle.massingill@la.gov
Website labta.la.gov
Legal Authority R.S. 47:1401
Year Created 1937
Organizational Placement Department of Civil Service
Purpose/Function The Board of Tax Appeals (Board) is the constitutionally created trial court for tax disputes, an independent tribunal 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 Louisiana Department of Revenue, the Louisiana Department of Wildlife and Fisheries, Louisiana Department of Insurance, Louisiana Office of Motor Vehicles, and the Louisiana Department of Health, as mandated by R.S. 47:1401 et. seq. and LA Const. art. V., Sec. 35. The Board supports the State's right to collect all taxes to which it is entitled, while at the same time protecting the taxpayers' right to an inexpensive, convenient, prompt and fair judicial determination, consistent with the provisions of its statutory powers and authority.
Number of Entity Members: Number Authorized: 3
Number Currently Serving: 3
Number of Entity Meetings: Actual number in prior year: 28
Estimated number in current year: 24
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: $160      per meeting   per meeting day   per day spent on board business   None

Total entity member per diem:
  Prior year actual: $0.00
  Current year budgeted: $0.00
Entity Member Salaries:
  Prior year actual: $0.00
  Current year budgeted: $0.00
Entity Member Travel Expense Reimbursement:
  Prior year actual: $0.00
  Current year budgeted: $0.00
Number and Type of Authorized Employee Positions:
Classified: 0
Unclassified: 11
Part-time: 1
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: Board of Tax Appeals
  Budget Schedule Number: 17-565
Notes More information about the Board of Tax Appeals can be found on their website www.labta.la.gov.
LaTrac was developed by the Louisiana Division of Administration, Office of Information Services.