Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:1901 Election
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§1901. Election A. At the general state election held every four years, there shall be elected in each parish by the qualified voters thereof, one tax assessor, who shall hold office for four years from and after the thirty-first day of December of the year in which he is elected…
La. Rev. Stat. § 47:1901.1 Application of other laws
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§1901.1. Application of other laws A. All other pertinent provisions of the laws of the state of Louisiana shall apply to the assessor of each assessment district in the same manner and to the same extent as they apply to one assessor in each of the several parishes of the state …
La. Rev. Stat. § 47:1902 Oath
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§1902. Oath Every assessor shall, before entering upon the duties of his office, take and subscribe the oath of office prescribed by the constitution and laws of this state, and file the same with the secretary of state. Acts 2001, No. 74, §1, eff. July 1, 2001.
La. Rev. Stat. § 47:1903 Powers and authority
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§1903. Powers and authority A. The tax assessors shall enumerate and list and assess property as directed in this Chapter and be subject to all the obligations prescribed by law. They shall prepare and have ready their lists showing the valuations assessed by them and lay the sam…
La. Rev. Stat. § 47:1903.1 Assessors; authority to employ attorney
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§1903.1. Assessors; authority to employ attorney The assessor may make arrangements for the employment of counsel to defend him in suits involving assessments made by his office after a determination that the district attorney is unable to defend him. Added by Acts 1980, No. 757,…
La. Rev. Stat. § 47:1903.2 Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel
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§1903.2. Orleans Parish assessor; obligations; transfers from original, multiple assessors; legal counsel A. Notwithstanding any other provision of law to the contrary, the single assessor in Orleans Parish shall be responsible for all of the obligations of the Board of Assessors…
La. Rev. Stat. § 47:1903.3 Assessors; authority to intervene
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§1903.3. Assessors; authority to intervene Notwithstanding any other law to the contrary, in any cause of action brought under the provisions of R.S. 47:1856, 1857, 1998, or 2110, the assessor of the parish or district where the property is located may intervene in such suit and …
La. Rev. Stat. § 47:1904 Execution and cancellation of bonds
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§1904. Execution and cancellation of bonds A. Each assessor shall execute his bond in favor of the governor of the state for the sum of three thousand dollars for each representative of his parish in the legislature, with solvent sureties, who shall be bound in solido with each o…
La. Rev. Stat. § 47:1905 Suits on bonds
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§1905. Suits on bonds A. In all parishes, the bonds of assessors given and furnished as provided in R.S. 47:1904 may be put in suit against the assessor and his sureties by the attorney general in the name of the governor for the use and benefit of the state and its political sub…
La. Rev. Stat. § 47:1906 Salaries and expense funds
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§1906. Salaries and expense funds A. There shall be a fund for the payment of the salaries and allowances of the assessors, and all recipients of taxes, whether state, parish, school, levee, drainage, or others, shall contribute their full proportion of the total due in accordanc…
La. Rev. Stat. § 47:1906.1 Terrebonne Parish; salary and expense fund; advancement
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§1906.1. Terrebonne Parish; salary and expense fund; advancement The governing authority and the school board of Terrebonne Parish shall advance annually not later than January 31 to the Terrebonne Parish assessor's salary and expense fund such funds as may be necessary in propor…
La. Rev. Stat. § 47:1907 Salaries
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§1907. Salaries A.(1) Notwithstanding any other provision of law to the contrary, except the provisions of Subsections H through M of this Section, in the performance of all duties required of them by law, the assessors of the various parishes shall receive an annual compensation…
La. Rev. Stat. § 47:1907.1 Local notice; salary increases
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§1907.1. Local notice; salary increases The compensation set forth in Section 1907 shall not be changed by amendment to such Section, or by other Act regardless of whether it amends such Section, unless notice of intention to introduce the proposal has been published on two separ…
La. Rev. Stat. § 47:1908 Expenses
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§1908. Expenses A. In the performance of all duties required of them by law, the said tax assessors shall have allowed to each for clerical and other expenses, the amounts hereinafter set forth for each: 1. Acadia $ 258,386.12 2. Allen 158,000.00 3. Ascension 250,000.00 4. Assump…
La. Rev. Stat. § 47:1908.1 Assessors' copies of conveyances
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§1908.1. Assessors' copies of conveyances In parishes with populations in excess of four hundred seventy-five thousand according to the latest federal census, two copies of any act of conveyance shall be filed with the Registrar of Conveyances for such parishes and one of those c…
La. Rev. Stat. § 47:1909 Repealed by Acts 2006, No
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§1909. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1910 Repealed by Acts 2006, No
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§1910. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1910.1 Repealed by Acts 2006, No
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§1910.1. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1910.2 Repealed by Acts 2006, No
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§1910.2. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:1911 Repealed by Acts 1997, No
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§1911. Repealed by Acts 1997, No. 1157, §2.
La. Rev. Stat. § 47:1912 Holidays
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§1912. Holidays The office of assessor in each parish within the parishes of Terrebonne and Lafourche of the state shall remain open each day of the year except on the whole of every Saturday and Sunday and on New Year's Day, Mardi Gras, Independence Day, Labor Day, Thanksgiving,…
La. Rev. Stat. § 47:1913 §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO
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§1913. §§1913 TO 1921.1 REPEALED BY ACTS 1989, NO. 545, §3, EFF. JULY 5, 1989.
La. Rev. Stat. § 47:1922 Creation of assessors' insurance fund and committee with authority to contract for
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§1922. Creation of assessors' insurance fund and committee with authority to contract for group insurance; payment of premiums A.(1) There is hereby created an Assessors' Insurance Fund for the assessors and assessors' employees throughout the state and a public corporation to be…
La. Rev. Stat. § 47:1923 Authority for assessors separately or jointly to contract for insurance; payment of
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§1923. Authority for assessors separately or jointly to contract for insurance; payment of premiums A. The assessor in each of the several parishes of the state may make contracts separately, or jointly through the insurance committee elected by the voting members of the Louisian…
La. Rev. Stat. § 47:1923.1 Orleans Parish; retired assessors and assessor's employees; creation of fund
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§1923.1. Orleans Parish; retired assessors and assessor's employees; creation of fund A.(1) There is hereby created within the office of assessor of the parish of Orleans a special fund which shall be known as the Orleans Parish Assessor's Office Retired Employees Insurance Fund,…
La. Rev. Stat. § 47:1925.1 Applicability of Part
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§1925.1. Applicability of Part The assessment district authorized herein shall provide an optional method of funding the office of assessor for the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Ca…
La. Rev. Stat. § 47:1925.10 Iberia Parish Assessment District; automobile expense allowance
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§1925.10. Iberia Parish Assessment District; automobile expense allowance In the Iberia Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollar…
La. Rev. Stat. § 47:1925.11 Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and
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§1925.11. Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance In the Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes, the assessor may receive an automobile expen…
La. Rev. Stat. § 47:1925.12 Jefferson Davis Parish Assessment District; automobile expense allowance
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§1925.12. Jefferson Davis Parish Assessment District; automobile expense allowance In the Jefferson Davis Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundr…
La. Rev. Stat. § 47:1925.13 Automobile expense allowance
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§1925.13. Automobile expense allowance A. An assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundr…
La. Rev. Stat. § 47:1925.2 Assessment district; creation and boundaries
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§1925.2. Assessment district; creation and boundaries A.(1) There is hereby created in the parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, …
La. Rev. Stat. § 47:1925.3 Method of taxation; referendum to increase taxes beyond initial authorization
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§1925.3. Method of taxation; referendum to increase taxes beyond initial authorization A. The district hereby created shall levy a tax on the assessed valuation of all taxable property appearing on the 1985 and subsequent tax rolls, without a vote of the people, in an amount that…
La. Rev. Stat. § 47:1925.4 Mandatory rollback of ad valorem taxes by tax recipient bodies
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§1925.4. Mandatory rollback of ad valorem taxes by tax recipient bodies A. The total amount of ad valorem taxes received by other taxing authorities in the district shall not be increased because of the provisions of this Part. To accomplish this result, it shall be mandatory for…
La. Rev. Stat. § 47:1925.5 Enforcement of millage rollbacks; resolutions of taxing authorities
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§1925.5. Enforcement of millage rollbacks; resolutions of taxing authorities The legislative auditor shall have the authority to and responsibility for enforcing the mandatory adjustment of millages by each taxing authority as provided under this Part. The tax assessor shall subm…
La. Rev. Stat. § 47:1925.6 Disbursements from special district funds
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§1925.6. Disbursements from special district funds All funds collected by the special district shall be paid into the assessor's salary and expense fund, which shall be disbursed by the assessor in accordance with law. Expenditures from the fund shall be subject to the public bid…
La. Rev. Stat. § 47:1925.7 Powers of assessor not diminished
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§1925.7. Powers of assessor not diminished It is the purpose of this Part to create a special district for the financing of the assessor's office. Nothing contained herein shall be interpreted as diminishing any of the authority of the assessor as delegated to him in the constitu…
La. Rev. Stat. § 47:1925.8 Funding for the Board of Assessors for Orleans Parish
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§1925.8. Funding for the Board of Assessors for Orleans Parish A. Notwithstanding any other provision of law to the contrary, this Section shall be the exclusive means of funding for the Board of Assessors for Orleans Parish. The board of assessors shall be funded annually no lat…
La. Rev. Stat. § 47:1925.9 Evangeline Parish Assessment District; automobile expense allowance
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§1925.9. Evangeline Parish Assessment District; automobile expense allowance In the Evangeline Parish Assessment District, the assessor may receive an automobile expense allowance equal to twelve percent of his annual salary provided the assessor maintains three hundred thousand …
La. Rev. Stat. § 47:1931 Membership
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§1931. 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 …
La. Rev. Stat. § 47:1932 Compensation
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§1932. Compensation A. The members of the boards of reviewers shall receive the same pay, for such length of time as they may be in session, as is now allowed police jurors, provided that if any board remain in session for more than fifteen days during any one year, only pay for …
La. Rev. Stat. § 47:1951 Property subject to ad valorem taxation
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§1951. Property subject to ad valorem taxation All property situated within the state, except such as is expressly exempted from taxation by law, shall be subject to taxation on the basis of the assessed valuation thereof. Property, not otherwise exempt from taxation, of all nonr…
La. Rev. Stat. § 47:1951.1 Imports subject to ad valorem taxation
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§1951.1. Imports subject to ad valorem taxation A. For the purposes of ad valorem taxation, raw materials, goods, commodities and other articles imported into this state from outside of the continental United States shall not be treated as incorporated into the mass of the proper…
La. Rev. Stat. § 47:1951.2 Exports subject to ad valorem taxation
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§1951.2. Exports subject to ad valorem taxation For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as…
La. Rev. Stat. § 47:1951.3 Property stored in transit while moving in interstate commerce
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§1951.3. Property stored in transit while moving in interstate commerce For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United Stat…
La. Rev. Stat. § 47:1952 Place and time of listing and assessment
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§1952. Place and time of listing and assessment A. All property subject to taxation, including merchandise or stock in trade, shall be placed upon the assessment lists in the respective parishes or districts where situated. Assessments shall be made on the basis of the condition …
La. Rev. Stat. § 47:1952.1 Extent and manner of assessment
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§1952.1. Extent and manner of assessment Standing timber shall be assessed only to the extent and in the manner such timber was assessed prior to December 31, 1995. Acts 1997, No. 688, §1, eff. July 7, 1997.
La. Rev. Stat. § 47:1953 Assessment of corporations generally
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§1953. Assessment of corporations generally Corporations, save those otherwise provided for, shall be assessed directly upon all taxable property owned by such corporations, but unless six months prior and continuous ownership can be shown in any holdings of national, state or mu…
La. Rev. Stat. § 47:1954 Assessment of insurance companies
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§1954. Assessment of insurance companies All property and assets of life insurance companies organized under the laws of this state, shall be assessed to the corporation as to a natural person, in the name of the corporation, in the parish, town, city, village, or district of its…
La. Rev. Stat. § 47:1955 Assessment of property adjudicated to the state
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§1955. Assessment of property adjudicated to the state After property has been adjudicated to the state, it shall be assessed, during the period allowed by existing law for its redemption, in the name of the person to whom it was assessed at the date of the sale. During the perio…
La. Rev. Stat. § 47:1956 Preparation, distribution, and return of blank forms for listing and assessing of property
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§1956. Preparation, distribution, and return of blank forms for listing and assessing of property A.(1) The tax commission may require the assessors to make up assessment lists in a formal manner and according to a method to be prescribed by it. In such assessment lists it may re…