Transcript Highlights:

• hours and several days, because some facility says, “Oh, we think this is the proper method of punishment

Summary: The House Health and Welfare Committee met with a quorum, approved the minutes from February 11, 12, and 16, and removed House Bill 578 from the agenda pending more information. The committee then introduced RS 33422, brought by Representative Wheeler, which would establish a foster youth bill of rights to clarify safety, health, placement, visitation, and basic needs protections for children in foster care without creating new causes of action or requiring an appropriation. The committee also introduced RS 33310 C1, presented by Representative Erickson, a measure developed over several years in response to concerns in residential care facilities and a related study. The bill would add quality care oversight, individualized service planning and documentation requirements, a youth bill of rights, and critical incident reporting rules, including prompt notice to parents or guardians. Representative Burgoyne objected to the concept of a youth bill of rights, arguing that children’s rights should remain with parents, while Erickson said the state acts as guardian when children are in state care and described serious abuse and restraint incidents as the reason for the bill. Both RS 33422 and RS 33310 C1 were introduced by committee vote. The meeting also included a lighthearted sendoff for the committee page, who said she planned to join the Army as a nurse, and members offered comments and a gift before the committee adjourned.

Transcript Highlights:

• employees due process; SB 1593, appropriation adult protective services; SB 1594, schools corporal punishment

Summary: The Senate opened with prayer, the Pledge of Allegiance, electronic roll call showing 27 present, and approval of the previous day’s journal. Members then introduced guests, including Dr. Kelly Arari as Doctor of the Day, visitors from Arizona Western College and its health-care programs, a Tempe Leadership participant, a Flagstaff county attorney and city council member who were there to testify on a public safety bill about detox centers, and participants in the Doty London Excellence in Public Service class. The chamber also adopted a legislative proclamation honoring Dr. Daniel P. Korr for his decade of leadership as president of Arizona Western College, citing record enrollment, expanded transfer and dual-enrollment success, financial stability, and broader impact on rural higher education and workforce development. Senators noted ongoing efforts to address rural health-care shortages, including support for a future University of Arizona regional medical campus in Yuma. On the floor, the President announced a temporary committee appointment and referred SB 1176 from Natural Resources to Regulatory Affairs and Government Efficiency. The clerk then read a long list of bills on second reading, covering topics such as taxes, water, housing, education, public safety, health care, elections, labor, and appropriations, along with two Senate concurrent resolutions. No debate or votes on those measures occurred in this transcript. Committee meeting announcements were made for the following day, and the Senate adjourned until Thursday, February 5, 2026 at 11:00 a.m.

Transcript Highlights:

• second further questions comments from committee members I know I know we're back again for more punishment

Keywords: 988, house, all

Transcript Highlights:

• The bill also designates the level of punishment of the offense. How functional, given...

Bills: SB36, SB2202, SB 36

Keywords: homeland security, border security, critical infrastructure, Department of Public Safety, intelligence operations, public-private partnerships, SB 2202, firearm trafficking, gun trafficking, terrorism, foreign terrorist organization, Texas-Mexico border, United Mexican States, Mexico, DPS, second-degree felony, weapons transfer, illegal firearms transfer, arms smuggling, cross-border crime

Transcript Highlights:

• HB 3507 by Trey Wharton relating to the punishment for the offense of theft, referred to the Committee

Keywords: 1184, house, all

Transcript Highlights:

• They punish responsible businesses and responsible pet owners.
• I have heard time and time again that we don't mean to punish the small businesses doing the right things

Bills: H5432, H5433, S3093, H5363, H5137, H5247

Keywords: Newbury, rodenticides, second generation anticoagulant rodenticides, SGARs, pesticides, pest control, wildlife protection, environmental regulation, local bylaw, municipal authority, private property, rodent control, anticoagulant poison, public health, Massachusetts local option, Wellfleet, fertilizer, nitrogen, phosphorus, nutrient pollution

Summary: The Joint Committee on Environment and Natural Resources held a hybrid hearing on late-file bills, with testimony focused first on multiple home rule petitions seeking local authority to restrict anticoagulant rodenticides in towns including Andover, Topsfield, North Andover, Williamstown, Georgetown, Lexington, and others. Municipal officials, residents, wildlife advocates, and conservation groups described documented harm to hawks, owls, foxes, turtles, pets, and other wildlife, and argued that towns should be able to regulate these poisons locally. Several speakers said their towns had already voted to support restrictions and were using integrated pest management and other alternatives. Committee members noted that statewide rodenticide legislation had already advanced out of committee in both chambers and that the environmental bond bill was in conference committee, but no votes were taken during the hearing itself. The committee then heard testimony on H. 5137, a bill to prohibit the retail sale of parrots. Supporters, including animal welfare groups, veterinarians, rescue operators, and advocates, said parrots are often sourced from large breeding facilities with poor conditions, that many birds are surrendered because they are difficult long-term pets, and that rescues are overwhelmed. They argued the bill would encourage adoption, reduce demand for commercial breeding and trafficking, and improve bird welfare and public health. Opponents, including breeders, pet retailers, aviculture representatives, and rescue operators, said the bill would harm small businesses, reduce consumer access and transparency, and push sales to unregulated markets without improving welfare. Several speakers said the bill should instead focus on stronger standards and enforcement rather than banning sales. A separate bill, S. 310, designating the Marion Stoddard River Walk, was also briefly discussed in testimony supporting Marion Stoddard’s environmental work. The hearing ended after the committee finished taking testimony and adjourned; no roll-call votes or formal actions were taken in the transcript.

Transcript Highlights:

• It ensures the process is not misused to punish judges for carrying out their constitutional duties.
• It ensures the process is not misused to punish judges for carrying out their constitutional duties.

Summary: The Assembly Elections Committee met on July 1, 2026, heard a full agenda of election-related measures, and took final votes on several bills and one resolution. The committee also adopted two consent items, SB 1429 and SB 1430, without opposition. Members and the chair repeatedly noted committee membership changes and the final meeting of the session, and the chair emphasized the committee’s focus on protecting democracy and election integrity. Among the bills heard, SB 1369 would shorten the signature-gathering period for judicial recalls in larger counties and require paid gatherers to disclose they are compensated; supporters argued it would protect judicial independence, while the chair and some members noted the need to balance recall rights with county differences. SB 900 would reformat campaign disclosure language on large print ads and billboards to improve readability while preserving transparency, with broad support from outdoor advertising, clean money, and good-government groups. SJR 18, which condemns Citizens United and urges action against corporate spending in elections, drew support from reform advocates but also concerns about the resolution’s focus and scope; it was advanced on a party-line split with some members voting no. The committee also advanced SB 1164, a major voting-rights measure expanding California protections against vote dilution and voter suppression, adding preclearance-style review for some jurisdictions, and directing courts to interpret election laws in favor of voting access. Local government representatives opposed it unless amended, citing uncertainty, loss of safe-harbor protections, and implementation concerns, while civil-rights and labor groups strongly supported it. SB 1360, which expands language-access requirements for voters with limited English proficiency and lowers coverage thresholds, was supported by voting-rights and immigrant-advocacy groups but opposed by elections officials unless amended; the committee acknowledged the need for further work on county-level implementation and data standards. The committee also approved SB 1418, which extends protections against seizure of election records and voting systems beyond voted ballots, and SB 884, which creates a buffer zone around polling places and vote-by-mail drop locations to prevent interference with voting and ballot custody, though sheriffs and police groups opposed the arrest restrictions. SB 46, which would give the Secretary of State clearer authority to remove constitutionally ineligible presidential and vice-presidential candidates from the ballot, and SB 715, which moves candidate ballot-designation challenge deadlines earlier, also advanced. Most measures were sent to Appropriations or otherwise held on call for absent members, and the meeting ended with final roll calls and adjournment.

Transcript Highlights:

• They punish responsible businesses and responsible pet owners.
• I have heard time and time again that we don't mean to punish the small businesses doing the right things

Bills: H5432, H5433, S3093, H5363, H5137, H5247

Keywords: Newbury, rodenticides, second generation anticoagulant rodenticides, SGARs, pesticides, pest control, wildlife protection, environmental regulation, local bylaw, municipal authority, private property, rodent control, anticoagulant poison, public health, Massachusetts local option, Wellfleet, fertilizer, nitrogen, phosphorus, nutrient pollution

Transcript Highlights:

• Our work is rooted in healing, not punishment. Build a transparent, community-informed database.
• health approach to gun violence and public health crisis, our work is rooted in healing and our punishment

Keywords: 995, all

Summary: The commission on Violence Prevention Services Funding opened by explaining that its purpose is to examine how state dollars for gun violence prevention are being spent, whether they are reaching the right places, and how effective they are. Chair Marjorie Decker noted the commission was created through a legislative bill as part of a broader gun ownership package, and emphasized that the commission will produce recommendations rather than new law. The hearing began with a moment of silence for the National Day of Remembrance for homicide victims, followed by introductions from commissioners and staff. A series of community-based organizations testified about violence prevention, intervention, and survivor services. Emmanuel Williams of the Transformational Prison Project described work with incarcerated and returning youth and families, stressing lived experience, relationship-building, and the impact of budget cuts on travel, staffing, and programming; commissioners asked about his budget, caseload, and funding mix. Teresa D. Grigario and Antonio Gutierrez of Lynn Youth Street Outreach Advocacy said their work focuses on youth ages 12 to 24 in Lynn and Lawrence, with outreach at courts and shooting scenes, and argued that prevention is most effective when it starts early, includes family engagement, counseling, therapy, case management, food, and basic needs support; they said a million-dollar annual budget would help them expand. Ruth Rollins of We Are Better Together/Warren Daniel Hairston Project, speaking as a survivor, called for long-term flexible funding, trauma-informed care, and a community-informed database, and said her organization would ideally need about $2.5 million annually. Ruth Zakarin of the Massachusetts Coalition to Prevent Gun Violence explained that the commission grew out of listening sessions during the firearms-law update process and said the goal is to identify gaps, support grassroots groups, and address regional equity in resource allocation. Other testimony highlighted youth development, reentry, and survivor response as violence prevention. More Than Words described its job-training and supportive-services model for court-involved, homeless, foster-care, and out-of-school youth, citing high rates of graduation, postsecondary enrollment, and employment; a participant, Jorge, shared how the program helped him avoid adult incarceration and build a career in trucking. The Louis D. Brown Peace Institute described its homicide-response and healing work, noting that it served more than 1,100 survivors in 2024, facilitated healing groups and trainings, and is seeking a permanent center in Dorchester; its leaders said the operating budget is $4.5 million and the desired budget is $8 million. The Massachusetts Alliance of Boys & Girls Clubs emphasized that gun violence is a youth health crisis and urged continued investment in after-school and out-of-school-time programs. UTEC called for multi-year, flexible funding, more training and networking support, and attention to nonprofit cost recovery, while Roca described its outreach to high-risk young people, strong outcomes, and major federal grant cuts that forced staff reductions. Portal to Hope discussed domestic violence and stalking services, the importance of on-site police-department-based advocacy, and the instability caused by funding restrictions. New North Citizens Council briefly underscored that violence prevention funding is needed to address poverty, lack of education, and mental health needs. State officials also presented on existing grant programs. Kevin Stanton of the Office of Grants and Research described the Commonwealth Project Safe Neighborhood Initiative and the state’s broader public safety grant portfolio, saying partnerships between law enforcement and community organizations are central to violence prevention and citing seizures of illegal firearms, narcotics, and suspected drug proceeds. Renee Contreras said the Shannon Community Safety Initiative is a national model built on nearly 20 years of sustained investment, with multidisciplinary collaborations in 25 communities and research partnerships guiding strategy and evaluation. Throughout the hearing, commissioners repeatedly asked about budgets, staffing, caseloads, and how organizations measure impact, and several speakers said they would follow up with written materials or additional data.

Transcript Highlights:

• We can protect public health without punishing people for their choices.
• Doctors were silenced and dissent was punished. No ethical profession behaves this way.

Keywords: 995, all

Summary: The Joint Committee on Emergency Preparedness and Management held a hearing on several emergency management bills, with most of the testimony focused on Senate Bill 539, which would prohibit COVID-19 mRNA vaccination or gene-altering procedures as a condition of entry, employment, school attendance, or access to public venues. Senator Durant and many public witnesses supported the bill, arguing that COVID-era mandates were coercive, ineffective, and harmful, and that the state should not require proof of vaccination in future emergencies. One witness, Joanne Tuller, testified in opposition, saying the government should retain authority to impose public health measures in emergencies and warning against permanently limiting that power based on the COVID experience. The committee also heard testimony on Senate Bill 540, concerning the prevention of radioactive material discharge, with a Sierra Club representative and local residents opposing Holtec’s disposal of wastewater from the Pilgrim Nuclear Power Plant and citing health, environmental, and economic concerns in Plymouth and nearby communities. Senator Driscoll testified in support of Senate Bills 537 and 538, describing them as measures to strengthen the Commonwealth’s strategic preparedness stockpile and to create a framework for emergency response during surges in hospitalizations, including temporary waivers of prior authorization when hospitals are over capacity. In addition, Dr. Jennifer Carlson testified in support of H.885, a resolve creating a special commission on the field of emergency management, arguing that the profession should be more fully professionalized and staffed by dedicated experts rather than part-time “second hat” officials. Several other bills on the docket, including H.883 and H.84, had no sign-ups. The chair closed each bill’s testimony section as the list was exhausted, and the hearing was adjourned without any votes taken during the session.

Transcript Highlights:

• This isn't about punishing the entire real estate profession; it's about targeting the worst actors and
• Families deserve safe, stable housing without being punished for the color of their skin or how they

Keywords: 995, all

Summary: The Joint Committee on Consumer Protection and Professional Licensure heard testimony on several real estate, housing, and consumer protection bills. A major portion of the hearing focused on bills to create licensure for commercial interior designers (H.324/S.254), with supporters from the architecture and interior design fields arguing the measure would recognize a distinct profession, expand permitting authority for qualified designers, improve public safety, and remove barriers to firm ownership and public contracting. Witnesses said the proposal had been redrafted through collaboration among interior designers, architects, engineers, and building officials, and Senator Gomez said the Senate had passed the bill previously and hoped to advance it again. The committee also heard support for H.450 on solar customer protections, with solar companies backing standardized disclosures, a consumer brochure, a longer rescission period, and sales registration requirements as consumer safeguards that would not materially disrupt business operations. The committee then took testimony on H.431/S.245, a bill to end housing discrimination in the Commonwealth. Senator Gomez, fair housing advocates, and several renters described alleged discrimination against Black renters and voucher holders, citing testing data and personal experiences. They said the bill would strengthen enforcement by linking court findings to temporary license suspensions, require fair housing training, increase public reporting, and add board representation with fair housing or voucher-holder experience. A real estate appraisers representative also supported S.196, which would make appraisal licensure mandatory in Massachusetts, arguing that home valuation should be done by licensed professionals. A substantial part of the hearing addressed broker-fee and rental-timing bills, including H.335, H.336, H.374, H.224, and H.449. Supporters of the broker-fee changes argued that tenants should not be charged fees when the landlord hired the broker, while opponents warned the language could restrict tenant representation and harm small landlords, students, and the rental market. Several witnesses opposed the 90-day lease-signing window in H.336, saying it would compress the September rental cycle, worsen competition, and make it harder for students and out-of-state renters to secure housing. The chairs noted that broker fees had already been addressed in the state budget, and the hearing concluded with no votes on the bills, only the close of testimony and an announcement that the committee would not hold another hearing until later in the year.

Transcript Highlights:

• By providing uninterrupted, cost-free phone and digital messaging, we stop punishing families and prioritize
• By providing uninterrupted cost-free phone and digital messaging, we stop punishing families and prioritize

Keywords: 988, house, all

Transcript Highlights:

• establish severe criminal penalties for violations of this law, and we create an increasing scale of punishment
• establish severe criminal penalties for violations of this law, and we create an increasing scale of punishment

Keywords: 1212, all

Transcript Highlights:

• Do you think that we're administering a punishment, even if that first offense was dismissed?
• Do you think that we're administering a punishment, even if that first offense was dismissed?

Bills: HR170, HR191, HR206, HR207, HR208, HCR53, HCR60, HCR68, HB714, HB762, SB40, SB48, SB55, SB56, SB69, SB115, SB133, SB151, SB170, SB235, SB278, SB330, SB420, SB438, SB449, SB489

Keywords: U.S. Highway 90, US 90, Highway 90, St. Tammany Parish, Louisiana Department of Transportation and Development, DOTD, bridge removal, closed bridges, bridge demolition, transportation funding, federal appropriations, THUD appropriations, Transportation, Housing, and Urban Development, infrastructure, road reconstruction, evacuation route, hurricane evacuation corridor, New Orleans metro area, Mississippi Gulf Coast, public safety

Summary: The House Transportation Committee met on Tuesday, May 5, and considered a long agenda of mostly transportation, public safety, and local infrastructure measures. Among the bills reported favorably were Senate Bill 420, which adds Vermilion and Iberia Parish representation to the Lafayette Metropolitan Expressway Commission; Senate Bill 69, which updates appointments to the South Tangipahoa Parish Port Commission after redistricting; Senate Bill 40, which expands Louisiana’s move-over/safety protections for emergency and disabled vehicles; and House resolutions from Rep. Dickerson urging DOTD action on Highway 16 widening, turn lanes on Highway 1024, and a roundabout on Highway 1019. The committee also advanced HCR 53 creating a study committee on oversized vehicle permits, SB 438 increasing per diem for the Greater Lafourche Port Commission, SB 449 giving the New Orleans Public Belt more procurement flexibility, SB 115 allowing DOTD to assume certain federal NEPA duties to speed project delivery, and SB 489 authorizing third-party verification of vehicle insurance coverage. Members heard testimony on several safety and enforcement measures. SB 151 would flag OMV records for people who owe DNA samples under CODIS-related criminal provisions; State Police explained it would help law enforcement collect required samples and aid cold cases. SB 48 would create driver’s license reciprocity between Louisiana and Ireland, and SB 235 would clarify payment and liquidated damages rules for public contracts, with contractors and industry representatives saying it would help ensure timely payment to contractors, subs, and suppliers. SB 55 clarified that seat belts must be worn across both the lap and shoulder, and SB 278 required ignition interlock devices for DUI-related license reinstatement; committee members raised questions about due process, vehicle use, and how the devices would work, but both bills were reported favorably. Several measures drew more extensive debate. HB 762, as amended, would give OMV discretion over referring certain debts to the Office of Debt Recovery or Attorney General, and the amendment passed 14-2 after discussion about relief for drivers who cannot pay. SB 330 on school-zone automated speed enforcement received an amendment preserving existing compliant pavement markings, but a separate amendment to exempt Shreveport, Gretna, Livonia, and Westwego from the law failed on a roll call vote. HB 714, as substituted, would have created a railroad commission and required railroads to address blighted or abandoned lines, but after concerns about federal preemption, definition of blight, and whether a new commission was needed, Rep. Phelps moved to defer the bill, and the committee agreed. The meeting ended with adjournment after a brief recognition of committee staff and visitors.

Transcript Highlights:

• And what it's saying is that rebuttable presumption applies to a crime that's punishable by imprisonment
• When we sever those ties by placing inmates in remote corners of the state, we are not just punishing

Summary: The Criminal Justice Committee met on April 29, 2026, and first voluntarily deferred House Bill 517. The committee then heard and passed several bills focused on impaired driving, wrongful conviction compensation, gaming promo play, child protection, and criminal penalties related to sexual exploitation and worship-service interference. Senate Bill 118 would require substance use disorder screening for all misdemeanor DUI offenders, with supporters arguing early screening could identify treatment needs and reduce repeat offenses; it was reported favorably. Senate Bill 125 increased the wrongful conviction compensation cap from 10 to 15 years and from $400,000 to $600,000, with testimony emphasizing the hardship faced by people who were wrongfully imprisoned for decades; it also passed favorably. Senate Bill 294 allowed gaming operators to allocate promotional play across licenses without increasing the total amount, and it was reported favorably despite one opposition card. The committee also approved Senate Bill 87, which clarified the definition of commercial sexual activity to address conflicts in child sex trafficking statutes and better reach online solicitation and related conduct. Senate Bill 93 established minimum bond amounts for certain child sex abuse material offenses, and Chair Villio offered an amendment expanding related bail and revocation provisions for certain violent, sex, and firearm offenses; the amendment was adopted and the bill was reported favorably as amended. Senate Bill 98 added certain school employees, including school resource officers and security guards, to the definition of educator for purposes of prohibited sexual conduct with students, and it passed favorably. Senate Bill 199 imposed a mandatory minimum sentence for a second offense of purchasing commercial sexual activity and required sex offender registration; after a technical amendment, it was reported favorably as amended. The committee then took up House Bill 333, which would require the Department of Public Safety and Corrections to house inmates within 30 miles of their home or offense location. The author argued this would preserve family ties and reduce recidivism, but sheriffs, district attorneys, and DOC representatives opposed it as impractical given limited bed space, security needs, and existing placement criteria; the bill was not moved. House Bill 828 would create an independent Louisiana Correctional Medical Review Board to investigate deaths in custody, but law enforcement and corrections witnesses warned it could interfere with homicide investigations and duplicate existing coroner and agency reviews; the author asked for voluntary deferral, which the committee granted. House Bill 146, authorizing a Sabine Parish sports wagering election, was heard but received no motion and remained in committee. The committee also approved Senate Bill 277, expanding concealed-carry exemptions for certain statewide elected officials in the State Capitol, and Senate Bill 306, creating the crime of obstructing worship services in a church or other place of worship; SB 306 was amended to reduce a proposed fine from $10,000 to $2,500 after concerns about jury-trial implications. The meeting ended with adjournment after all remaining items were disposed of.

Transcript Highlights:

• And what it's saying is that rebuttable presumption applies to a crime that's punishable by imprisonment
• When we sever those ties by placing inmates in remote corners of the state, we are not just punishing

Bills: HB146, HB333, HB517, HB828, SB87, SB93, SB98, SB118, SB125, SB199, SB277, SB294, SB306

Keywords: sports wagering, gambling, elections, local control, revenue generation, inmates, housing, corrections, Department of Public Safety, local jurisdiction, criminal justice, juvenile justice, jury trial, felony offenses, crime of violence, sex offenses, correctional facilities, in-custody deaths, medical oversight, independent investigations

Transcript Highlights:

• rally around this degree of inappropriate behavior, but we can't rally around finding it within us to punish
• Finding it within us to punish those who sexually assault developmentally disabled individuals.

Keywords: 988, house, all

Transcript Highlights:

• House Bill 3244 by Bayshore of the House and Hall of the Senate, an act relating to crimes and punishments
• House Bill 3244 by Bay shore of the House and Hall of the Senate, an act relating to crimes and punishments

Bills: HB3407, HB1242, HJR1081, HB3443, HB3781, HB1939, HB4237, HB3430, HB3321, HB3905, HB3329, HB4253, HB4421, HB4311, HJR1046, HB2015, HB3244, HB4265, HB3941, HB4203, HB2941, HB3695, HB3380, HB3132, HB3673, HB3134, HB3383, HB4490, HB4058

Keywords: property rights, abandoned homes, manufactured homes, notification, salvage, real estate, Oklahoma Tax Commission, landowner liability, redemption, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, agriculture

Transcript Highlights:

• House Bill 3267 by George of the House and Fris of the Senate is an act relating to crimes and punishments
• House Bill 3267 by George of the House and Fris of the Senate is an act relating to crimes and punishments

Bills: HB2059, HB3920, HB2992, HB3267, HB4457, HB3800, HB3818, HB4425, HB4427, HB4430, HB4431, HB4333, HB4340, HB4343, HB4344, HB4363, HB4229, HB4230, HB4236, HB4246, HB1979, HB3431, HB3052, HB3047, HB3048, HB4092, HB4302, HB3261, HB3704, HB3312, HB3546, HB3849, HCR1021, HB4105, HB4159, HB4304, HB3835, HB3619, HB4490, HB3710, HB4201, HB3907, HB3748

Keywords: health care, medication, inmates, Oklahoma Health Care Authority, reimbursement, county jails, medical expenses, sales tax exemption, nonprofit organizations, procurement, transplant research, Oklahoma Tax Code, HB2992, Data Center Customer Ratepayer Protection Act of 2026, Corporation Commission, Oklahoma utilities, ratepayer protection, data centers, artificial intelligence computing, AI data centers

Transcript Highlights:

• Districts, boards, councils, and all the such, they are punished for not taxing more than they need.
• How are they punished?

Bills: HB287, HB340, HB412, HB440, HB514, HB515, HB521, HB543, HB553, HB570, HB961

Keywords: HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption