---
urn: urn:us-la:rs:47:1931
citation: "R.S. 47:1931"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 3 › Part II"
acts_citations:
  - { year: 1970, number: 232, section: 1, effective_date: null, role: enactment }
  - { year: 1974, number: 149, section: 1, effective_date: null, role: amendment }
  - { year: 1975, number: 773, section: 1, effective_date: null, role: amendment }
  - { year: 1977, number: 381, section: 1, effective_date: 1977-07-10, role: amendment }
  - { year: 1977, number: 34, section: 1, effective_date: 1977-08-18, role: amendment }
  - { year: 2006, number: 622, section: 8, effective_date: 2006-12-11, role: amendment }
---

# Membership

A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish.

B. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property.