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Request to rescind a reassessment of a suspended $1500 late fee assessed against Clarence H. Nichols, former member of the Hammond Historic District Commission, for filing his 2016 Tier 2.1 annual pfd 113 days late. |
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Mr. Nichols untimely filed his 2016 Tier 2.1 PFD by 113 days and was assessed a $1500 late fee. Mr. Nichols requested a waiver and the Board suspended all based on future compliance. Mr. Nichols untimely filed his 2018 Tier 2.1 PFD resulting in another $1500 late fee issued in May 2020. Mr. Nichols paid the $1500 late fee associated with the 2018 Tier 2.1 PFD late filing.
Contemporaneously with the issuance of the Late Fee Order for the 2018 Tier 2.1 late filing, the staff reassessed Mr. Nichols the suspended $1500 late fee for the 2016 Tier 2.1 late filing.
There is no procedure for a filer to request reconsideration for a reassessment; however, the Board is placing it before the Board to determine if it wants to consider it.
Mr. Nichols is a retired professor from Southeastern Louisiana University. He is 84 years old and has written two books on the Hammond Historic District and is currently working on a history of Hammond's oldest church. He states that the fee would create a financial hardship and he is no longer on the commission.
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TYPE OF REPORT: 2016 Tier 2.1 Annual Report
ORIGINAL FILING DATE: May 15, 2017
DATE NOD RECEIVED: January 19, 2018
DATE REPORT FILED: May 23, 2018
DAYS LATE FROM NOD: 113 days
DAYS LATE FROM ORIGINAL DUE DATE: 373 days
ASSESSED LATE FEE: $1500
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La. R.S. 42:1124.2.1
requires financial disclosure for each member and designee of a board or commission which has the authority to expend, disburse or invest $10,000 or more of funds in a fiscal year on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office.
La. R.S. 42:1124.4 of the Code provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than seven (7) business days after receipt of the notice of delinquency.
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Decline to consider. Offer a payment plan.
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| Assigned Attorney: |
Tracy Barker |
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