Louisiana Administrative Code

A. If the registrant, or his agent, objects to the manner in which an agricultural inspector takes a sample, the registrant or his agent shall make his objections known immediately to the inspector. B. If the registrant, or his agent, and the agricultural inspector who is taking …

A. When a registrant, or his agent, disagrees with a finding of deficiency or a calculation of a penalty resulting from a finding of deficiency, he shall register his complaint, in writing, with the director of Agricultural Chemistry Programs within 10 days of the date of the rep…

A. Any registrant who is placed on probationary status may appeal his probation at any time by submitting to the commission a written statement on the basis of his appeal and a written request for a hearing on the matter. B. A request for a hearing on appeal from probationary sta…

A. The commission shall not cancel a registrant nor deny a renewal of registration without an adjudicatory hearing. B. When the commission determines that just cause may exist to cancel or deny renewal or registration, the commission shall give written notice to the registrant of…

A. Information concerning the amount of feed sold and the business practices of registrants which is obtained from tonnage reports shall be kept confidential and shall not be revealed to the public or to other registrants by the commission, the commissioner, nor any employee of t…

A. Communication Cable Installation on Highway Structures EDSM Number IV.2.1.8 1. Purpose. To establish policy and procedure for the installation of cable for communication systems on highway structures. 2. Background. Louisiana R.S. 36:504(B)(1)(d) allows the Department of Trans…

A. Funds appropriated by the legislature to the Community and Technical Colleges Investment Fund are available exclusively to the Louisiana Workforce Commission for use in efforts to ensure the responsiveness of state community and technical colleges toward meeting the needs of L…

Applicant―the community or technical college requesting funds under this program from the workforce commission, in order to provide training in partnership with one or more employers. Award―funding approved under this program for approved activities. Awardee―an applicant receivin…

A. An applicant shall be eligible for training funds if it is a public community college, technical college or a consortium of two or more community and/or technical colleges that develops a partnership with one or more employers for the purpose of designing or redesigning traini…

A. Applicants must incorporate the goals of the workforce commission into their training program design and operation. The workforce commission's adopted goals focus on a workforce system that will become: 1. customer focused; 2. performance based; 3. market driven; 4. streamline…

A. The workforce commission will provide a standard form for use by applicants. The application form will contain, but not be limited to, detailed descriptions of the following: 1. a description of the process that will be used by the community/technical college(s) and the employ…

A. Applicants must submit their completed application to the workforce commission. Submitted applications will be reviewed and evaluated by a committee of the workforce commission and by staff. The applicant and the employer partner(s) may be required to present orally the concep…

A. Award Contract 1. A contract will be executed between the workforce commission and the awardee. The contract will specify the goals and objectives expected and the compliance requirements. 2. The workforce commission staff will monitor the progress of the training. 3. The work…

A. Information of the Department of Social Services pertaining to financial assistance programs may be released in accordance with the federal laws and regulations governing the release of information of the Financial Assistance Programs. B. Applicable federal laws include: 1. So…

A. Applications for assistance and information contained in case records of clients of the Division of Family Services of the Louisiana Health and Human Resources Administration shall be confidential and it shall be unlawful for any person to solicit, disclose, receive, make use …

A. The power of local and state governments to tax real and personal property is contained within the constitution of the state of Louisiana. The broad constitutional principles are clarified in the revised statutes of the state of Louisiana. These statutes are further clarified …

A. Assessments. Property subject to ad valorem (property) taxation shall be listed on the assessment rolls at its assessed valuation, which, except as provided in §101.C and §101.F, shall be a percentage of its fair market value. The percentage of fair market value shall be unifo…

A. In addition to the homestead exemption provided for in Section 20 of Article VII of the constitution, the following property and no other shall be exempt from ad valorem taxation: 1. public lands; other public property used for public purposes; 2. property of a nonprofit corpo…

A. The Louisiana Constitution establishes the basic principle in the following cases but each case requires statutory clarification. 1. Fair market value shall be determined in accordance with criteria which shall be established by law and which shall apply uniformly throughout t…

A. The Revised Statutes, in accordance with the constitutional principles heretofore mentioned, provide additional standards and principles to be abided by in establishing the methods and procedures for taxing property. B. The Louisiana Tax Commission must promulgate and adopt al…

Fair Market Value⎯the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sa…

A. The criteria for determining fair market value shall apply uniformly throughout the state. Uniform guidelines, procedures and rules and regulations as are necessary to implement said criteria shall be adopted by the Louisiana Tax Commission only after public hearings held purs…

A. Assessment Date. Assessments shall be made on the basis of the condition of things existing on the first day of January of each year (R.S. 47:1952). For purposes of determining exemptions in Orleans Parish, the status of property as of August 1 of each year shall be determinat…

Property―includes every form, character and kind of property, real, personal and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest in such property (R.S. 47:1702).

Real Estate or Immovable Property―includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot (R.S. 47:1702).

Personal Property or Movable Property—includes all things other than real estate which have any pecuniary value, all moneys, credits, investments in bonds, stocks, franchises, shares in joint stock companies or otherwise (R.S. 47:1702 and R.S. 47:2322). 1. Personal property shall…

A. The assessor may use self-reporting forms, as approved and adopted by the Louisiana Tax Commission or its successors, to gather data necessary to determine fair market value. A self-reporting form shall be returned to the assessor by the first day of April, or 45 days after re…

A. Forms for use in reporting personal property including, but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and h…

A. Real property, as defined in R.S. 47:2322, shall be reappraised and reassessed at least every four years. B. Personal property, as defined in R.S. 47:2322, shall be reappraised and reassessed every year. C. Incorporeal real or immovable property, as defined in R.S. 47:2322 and…

A. Listing and Assessing of Notes and Indebtedness 1. All credits, including open accounts, bills receivable, judgments and all promissory notes, not exempt, shall be assessed at the personal property ratio. Valuation shall be at an average of the capital employed in the business…

A. Timeshare property shall be assessed as a single entity unless the property is subject to the Louisiana Condominium Act. The statute further provides that the managing entity shall have the responsibility for collecting and paying the taxes. Further, a timeshare unit subject t…

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989).

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 12:36 (January 1986), LR 15:1097 (December 1989), LR 17:1213 (December 1991), amended by the Department of Revenue, Tax Commission, LR 24:478 (March 1998),…

A. It is the intent of the state to accept payment of any obligation including, but not limited to, taxes, fees, charges, licenses, service fees or charges, fines, penalties, interest, sanctions, stamps, surcharges, assessments, obligations or any other similar charges by credit …

A. For the purpose of this Chapter, the following shall mean: Application―formal request for a loan from the fund for the payment of fiscal administration costs. Court―the state district court ordering the independent fiscal administration of the political subdivision and appoint…

A. The monies within the fund shall only be used for the purpose of paying the costs and expenses associated with the independent fiscal administration of the political subdivision. Such costs and expenses shall include, but not be limited to, all costs and expenses incurred by t…

Card Holder―the person a credit card, debit card or similar device has been issued or an authorized user of a payment card. Card Provider―the issuer of a credit card, debit card or similar device who has contracted with Treasury for acceptance of their payment card or a financial…

A. After passing the resolution or ordinance as described in R.S. 39:1357(E) and (F), the political subdivision shall transmit an application to the legislative auditor. The application shall be in the form established by the department of treasury. B. Such application should con…

A. The treasurer will negotiate and enter into contracts, with card provider(s) not to exceed five years, for acceptance of credit card, debit card and similar payment devices. The treasurer will seek to achieve uniform implementation and standard terms and provisions with respec…

A. Each loan shall be evidenced by a loan agreement on a form prescribed or approved by the department of treasury. B. The interest rate on each loan shall be established by the department of treasury and shall be an interest rate that is less than or equal to the market interest…

A. The state, through any department, agency, board or commission or other state entity, may accept payment of any obligation by credit card, debit card and similar payment devices approved by the Treasurer. Each entity will apply for participation by completing a merchant servic…

A. Treasury will determine procedures that state entities must comply with to accept payment by payment card(s). These procedures, may be modified from time to time, to accommodate the state’s accounting policies or treasury contract(s) for acceptance of payment card(s). Treasury…

A. Treasury, from time to time, will negotiate with card providers for a fee for processing payment card transactions with state entities. Treasury will seek to achieve reasonable fees that reflect the economies of scale achieved by negotiation. The fees may be composed of a perc…

A. Each state entity shall assess a state charge for each payment transaction a payment card is accepted. B. The state charge will be classified by the state entity into a fund designated by the treasurer. Each card issuer will provide to the treasurer and the entity a monthly bi…

A. Pursuant to the provisions of R.S. 15:587, as amended, the Bureau of Criminal Identification and Information (Criminal Records Unit), announces it will begin collecting a $26 processing fee to offset the costs of conducting a criminal record search for the purpose of screening…

A. The regulations contained in this Subchapter apply to quarantine of all plants, plant products, parts thereof and all regulated materials.

Agent or Inspector―any designee of the state entomologist who is qualified by training and/or experience to identify plant pests or diseases. Certificate―a document issued by the state entomologist evidencing apparent freedom of plants, plant products or parts thereof or regulate…