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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:1970 Listing and assessing of real estate of banks
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§1970. Listing and assessing of real estate of banks The banking house and all real estate owned by any bank, banking company, firm, association or corporation shall be assessed directly to it in accordance with law at not to exceed its actual cash value, or whatever percentage t…
La. Rev. Stat. § 47:1971 Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
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§1971. Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders All the taxes assessed against shares of stock shall be paid by the bank, banking company, firm, association, or corporation engaged in the banking business directly, and it sha…
La. Rev. Stat. § 47:1972 Listing and assessing of bank stock and real estate; report by official
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§1972. Listing and assessing of bank stock and real estate; report by official The president, vice-president, cashier or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business shall furnish to the assessor, on or before th…
La. Rev. Stat. § 47:1977 Assessment of pollution control equipment
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§1977. Assessment of pollution control equipment A. Pollution control facilities, as defined herein, located at new manufacturing establishments qualified for the exemption provided in Article X, Section 4(10) of the Louisiana Constitution, shall be valued as provided in this sec…
La. Rev. Stat. § 47:1978 Listing and assessing of overflowed lands
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§1978. Listing and assessing of overflowed lands Whenever lands or other property are overflowed by the waters of the Mississippi River, or by the waters of any other river, lake, bayou, or backwater, the assessors within whose parishes such lands or other property may be situate…
La. Rev. Stat. § 47:1978.1 Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
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§1978.1. Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor A.(1) If lands or property, including buildings, structures, or personal property, are damaged, destroyed, non-operational, or uninhabitable due to an …
La. Rev. Stat. § 47:1979 Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
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§1979. Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest A. Notwithstanding any other law to the contrary, a tax assessor and members of his immediate family as defin…
La. Rev. Stat. § 47:1987 Time when listing of property concluded
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§1987. Time when listing of property concluded A. The preparation and listing on the assessment lists of all real and personal property shall be completed by the assessor on or before the first day of July in each year. The Orleans Parish assessor shall complete the work of prepa…
La. Rev. Stat. § 47:1989 Review of appeals by tax commission
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§1989. Review of appeals by tax commission A. Within ten days of receipt of the assessment lists as certified by the local board of review, the tax commission shall conduct public hearings to hear real and personal property appeals of taxpayers, bona fide representatives of an af…
La. Rev. Stat. § 47:1989.1 Appeals; assessors; reimbursement of expenses
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§1989.1. Appeals; assessors; reimbursement of expenses A.(1) When in the performance of his duty an assessor must defend the correctness of an assessment before the tax commission, and the tax commission or a reviewing court upholds the valuation of the assessor within ten percen…
La. Rev. Stat. § 47:1990 Changes or corrections of assessments by tax commission
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§1990. Changes or corrections of assessments by tax commission The tax commission may change or correct any and all assessments of property for the purpose of taxation, in order to make the assessments conform to the true and correct valuation, not to exceed its actual cash value…
La. Rev. Stat. § 47:1991 Cancellation of erroneous or double assessments
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§1991. Cancellation of erroneous or double assessments A.(1) Upon a statement of the facts made under oath, verified and approved by the assessor of the parish or district in which the property is situated, that the assessment is a clerical error, or an erroneous or double assess…
La. Rev. Stat. § 47:1992 Inspection of assessment lists; notification and review of assessments by board of
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§1992. Inspection of assessment lists; notification and review of assessments by board of review; hearing officers A.(1)(a) After each assessor has prepared and made up the lists showing the assessment of immovable and movable property in and for his parish or district, his lists…
La. Rev. Stat. § 47:1992.1 Period for inspection of assessment lists in Jefferson Parish
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§1992.1. Period for inspection of assessment lists in Jefferson Parish Notwithstanding any law to the contrary, effective July 1, 2009, and in every tax year thereafter, in the parish of Jefferson the period for inspection of the assessment lists as provided in R.S. 47:1992 shall…
La. Rev. Stat. § 47:1992.2 Board of review; complaints for review; Calcasieu Parish
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§1992.2. Board of review; complaints for review; Calcasieu Parish Notwithstanding the provisions of R.S. 47:1992(C), in Calcasieu Parish, the board of review shall only consider complaints for review of the correctness of an assessment by an assessor if the complaint is timely fi…
La. Rev. Stat. § 47:1993 Preparation and filing of rolls by assessor
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§1993. Preparation and filing of rolls by assessor A.(1) After the assessment lists have been approved by the parish governing authorities as boards of reviewers, the assessors shall prepare the tax rolls in duplicate, after which one copy shall be delivered to the tax collector …
La. Rev. Stat. § 47:1993.1 Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
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§1993.1. Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities A. The requirements of R.S. 47:1957(A) and R.S. 47:1993(A) shall be deemed to be additional duties and obligations of the various assessors' offices. B. Any funds received from any…
La. Rev. Stat. § 47:1997 Filing of rolls, payment of taxes, and sale of property for delinquent taxes
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§1997. Filing of rolls, payment of taxes, and sale of property for delinquent taxes A. Beginning with the year 1963, on or before the fifteenth day of October of each year, copies of the rolls showing the final assessment of real and personal property shall be sent to the city an…
La. Rev. Stat. § 47:1997.1 Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
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§1997.1. Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish A. Each tax recipient governing body that receives a portion of ad valorem taxes shall reimburse the director of finance for the city of New Orleans the cost of collections for ad va…
La. Rev. Stat. § 47:1998 Judicial review; generally
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§1998. Judicial review; generally A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient body in the state dissatisfied with the final determination of the Louisiana Tax Commission under the provisions of R.S. 47:1989 shall have the right to institute suit…
La. Rev. Stat. § 47:1998.1 Power to employ counsel
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§1998.1. Power to employ counsel The Louisiana Tax Commission and any assessor who is a party to such proceedings instituted pursuant to this Subtitle are authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Subtitle…
La. Rev. Stat. § 47:2 General definitions
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§2. General definitions For the purposes of this Title, unless the context clearly otherwise requires or unless otherwise defined in specific portions of this Title, the following words and phrases shall have the respective meanings ascribed to them in this Section: (1) "Oath" in…
La. Rev. Stat. § 47:201 Partnership informational return of income required; limitations on partner tax
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§201. Partnership informational return of income required; limitations on partner tax liability A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject to the income tax imposed by this Chapter, but a partnership shall be required to file an annual in…
La. Rev. Stat. § 47:201.1 Composite returns for nonresident partners or members
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§201.1. Composite returns for nonresident partners or members A.(1) Beginning January 1, 2001, each entity treated as a partnership for state income tax purposes which engages in activities in this state shall file composite returns and make composite payment of tax on behalf of …
La. Rev. Stat. § 47:201.2 Reporting adjustments to federal taxable income and federal partnership audit
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§201.2. Reporting adjustments to federal taxable income and federal partnership audit adjustments A. For purposes of this Section, the following words and phrases shall have the following meanings: (1) "Administrative adjustment request" means an administrative adjustment request…
La. Rev. Stat. § 47:202 Income of partner
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§202. Income of partner A. General rule. In determining his income tax, each partner shall take into account separately his distributive share, whether or not distributed, of the partnership's: (1) gains and losses from sales or exchanges of capital assets, (2) charitable contrib…
La. Rev. Stat. § 47:203 Partnership computations
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§203. Partnership computations A. Income and deductions. The taxable income of a partnership shall be computed in the same manner as in the case of an individual except that: (1) the items described in R.S. 47:202 A shall be separately stated, and (2) the following deductions sha…
La. Rev. Stat. § 47:204 Partner's distributive share
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§204. Partner's distributive share A. Effect of partnership agreement. A partner's distributive share of income, gain, loss, deduction, or credit shall, except as otherwise provided in this Section, be determined by the partnership agreement. B. Distributive share determined by i…
La. Rev. Stat. § 47:205 Determination of basis of partner's interest
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§205. Determination of basis of partner's interest A. General rule. The adjusted basis of a partner's interest in a partnership shall, except as provided in Subsection B of this Section, be the basis of such interest determined under R.S. 47:210 (relating to contributions to a pa…
La. Rev. Stat. § 47:2051 Tax collectors designated
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§2051. Tax collectors designated The sheriffs of the several parishes of the state, the parish of Orleans excepted, shall be ex-officio collectors of state and parish taxes. There shall be one state tax collector for the city of New Orleans who shall be elected, at the time provi…
La. Rev. Stat. § 47:2051.1 Ouachita Parish; collection of municipal taxes
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§2051.1. Ouachita Parish; collection of municipal taxes A. The sheriff and tax assessor of Ouachita Parish and the governing authority of the municipality of Monroe, West Monroe, Richwood, or Sterlington may enter into an agreement which, if entered into by all three parties, sha…
La. Rev. Stat. § 47:2051.2 Livingston Parish; collection of municipal taxes
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§2051.2. Livingston Parish; collection of municipal taxes A. The sheriff and tax assessor of Livingston Parish and the governing authority of the city of Denham Springs may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect…
La. Rev. Stat. § 47:2052 Oath and execution of bond
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§2052. Oath and execution of bond A. Every tax collector shall, before entering upon the duties of his office, take and subscribe to the oath of office prescribed by the constitution and laws of the state, and file the same with the legislative auditor. B. The tax collector of th…
La. Rev. Stat. § 47:2053 Failure to give bond
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§2053. Failure to give bond The auditor shall not recognize any tax collector until his bond and oath of office are filed in the auditor's office and his bond recorded in the mortgage office of the parish for which he is appointed. In case any collector fails, refuses, or neglect…
La. Rev. Stat. § 47:2054 Actions on bond
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§2054. Actions on bond Whenever any tax collector fails to pay over parish taxes collected by him within thirty days after being required to do so by the police jury or other parochial authority by a written demand served by any constable of the parish, the police jury or other p…
La. Rev. Stat. § 47:2055 Cancelation of bond
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§2055. Cancelation of bond The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against tax collectors and their sureties upon the production of a certificate from the auditor and president of the parish governing authorit…
La. Rev. Stat. § 47:2056 Compensation; Orleans excluded
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§2056. Compensation; Orleans excluded Ex-officio tax collectors throughout the state shall be paid as provided by law for the payment of sheriffs. For the seizures, sales and tax deeds made by each tax collector, they may be allowed the same costs which are allowed by the law to …
La. Rev. Stat. § 47:2057 Compensation; salary and expense fund
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§2057. Compensation; salary and expense fund The state tax collector for the city of New Orleans shall receive in addition to the salary of six thousand dollars per annum provided by Section 21 of Article 14 of the Constitution of the State of Louisiana*, for the year 1921 a sum …
La. Rev. Stat. § 47:2058 Records
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§2058. Records A. Any tax collector whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described in this Section for each person, firm, corporation, or a…
La. Rev. Stat. § 47:2059 Deposit of public funds
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§2059. Deposit of public funds All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409. The state tax collector fo…
La. Rev. Stat. § 47:206 Taxable years of partner and partnership
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§206. Taxable years of partner and partnership A. Year in which partnership income is includible. In computing the taxable income of a partner for a taxable year, the inclusions required by R.S. 47:202 and R.S. 47:207C with respect to a partnership shall be based on the income, g…
La. Rev. Stat. § 47:2060 Statements of collections and settlement
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§2060. Statements of collections and settlement A.(1) Tax collectors throughout the state, including the tax collector in the city of New Orleans, are required to transmit monthly to the auditor a sworn statement of their collections of the public revenues of the state for the pr…
La. Rev. Stat. § 47:2060.1 Settlement of erroneous payments
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§2060.1. Settlement of erroneous payments A. If a tax collector transmits payment to a taxing authority which is subsequently determined by a final judgment of a court of competent jurisdiction to be the incorrect taxing authority to have received payment, the tax collector shall…
La. Rev. Stat. § 47:2061 Deputy tax collectors
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§2061. Deputy tax collectors Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform a…
La. Rev. Stat. § 47:2062 Appointment and compensation of attorney for parish tax collector
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§2062. Appointment and compensation of attorney for parish tax collector A. There may be an attorney at law or agency whose duty it shall be to aid the parish tax collectors in the collection of all taxes that are delinquent and have become final. Upon all taxes and penalties col…
La. Rev. Stat. § 47:2063 Suspension and removal of tax collectors
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§2063. Suspension and removal of tax collectors Whenever any tax collector or ex-officio tax collector becomes a defaulter as shown by the books of the auditor, the governor is authorized to suspend such defaulting collector from office until such time as full and complete settle…
La. Rev. Stat. § 47:2064 Vacancies in tax collector's office
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§2064. Vacancies in tax collector's office The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until…
La. Rev. Stat. § 47:2065 Outgoing tax collectors; duties
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§2065. Outgoing tax collectors; duties All outgoing tax collectors, except those in the city of New Orleans, shall hand over to the recorders of their several parishes their lists of all unpaid or delinquent taxes as soon as their successors are qualified or they retire or are re…
La. Rev. Stat. § 47:2066 State tax collector for the city of New Orleans; state tax researches; disposition of funds
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§2066. State tax collector for the city of New Orleans; state tax researches; disposition of funds The sum of three dollars shall be charged by the state tax collector for the city of New Orleans for each state tax research in the parish of Orleans. Of the funds received by the s…
La. Rev. Stat. § 47:207 Transactions between partner and partnership
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§207. Transactions between partner and partnership A. Partner not acting in capacity as partner. If a partner engages in a transaction with a partnership other than in his capacity as member of such partnership, the transaction shall, except as otherwise provided in this Section,…
