Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:2266 Repealed by Acts 2024, No
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§2266. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2266.1 Procedure to recognize amounts due under tax lien certificate
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§2266.1. Procedure to recognize amounts due under tax lien certificate A.(1) Upon the expiration of the later of three years from recordation of the tax lien certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after providing the notices requi…
La. Rev. Stat. § 47:2267 Procedure to enforce tax lien; proceeds of judicial sale
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§2267. Procedure to enforce tax lien; proceeds of judicial sale A. Except as otherwise provided in this Section and R.S. 47:2268, a judgment rendered in favor of the tax lien certificate holder in an action brought pursuant to R.S. 47:2266.1 shall be executed by a writ of fieri f…
La. Rev. Stat. § 47:2268 Effect of judicial sale
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§2268. Effect of judicial sale A. Except as otherwise provided in Subsection B of this Section, a judicial sale pursuant to R.S. 47:2267 shall terminate all interests in the immovable property. B. The rights and obligations established or created by the following written instrume…
La. Rev. Stat. § 47:227 Offset against tax
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§227. Offset against tax Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state. Acts 2015, No. 125, §2 ef…
La. Rev. Stat. § 47:2271 Repealed by Acts 2024, No
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§2271. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2272 Repealed by Acts 2024, No
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§2272. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2273 Repealed by Acts 2024, No
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§2273. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2274 Repealed by Acts 2024, No
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§2274. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2275 Repealed by Acts 2024, No
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§2275. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2276 Repealed by Acts 2024, No
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§2276. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2277 Repealed by Acts 2024, No
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§2277. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2278 Repealed by Acts 2024, No
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§2278. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2279 Repealed by Acts 2024, No
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§2279. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2280 Repealed by Acts 2024, No
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§2280. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2286 Actions to annul
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§2286. Actions to annul No tax sale shall be set aside except for a payment nullity, redemption nullity, or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall be brought in the district court of the parish in which the property is located. In addi…
La. Rev. Stat. § 47:2287 Time in which to file an action for nullity; defenses
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§2287. Time in which to file an action for nullity; defenses A. Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of: (1) Six months after a person is duly notified using a notice, other than the notice provided in R.S. 47:2156 …
La. Rev. Stat. § 47:2288 Acquisitive prescription
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§2288. Acquisitive prescription The tax sale certificate and the act by which an acquiring person obtains full ownership constitute just title for purposes of acquisitive prescription. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2289 Effect of judgment
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§2289. Effect of judgment A. A judgment based on a payment nullity not only reinstates the interest of the tax debtor, or person claiming ownership through the tax debtor in the property, but also reinstates all interests in the property otherwise terminated, released, canceled, …
La. Rev. Stat. § 47:2290 Suspensive conditions to effectiveness of judgment
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§2290. Suspensive conditions to effectiveness of judgment A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid: (a) All statutory impositions for which…
La. Rev. Stat. § 47:2291 Trial; judgment; costs; improvements
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§2291. Trial; judgment; costs; improvements A. A nullity action shall be an ordinary proceeding governed by the Louisiana Code of Civil Procedure. Upon conclusion of the action for nullity, the court shall either: (1) Issue a preliminary order that the tax sale, an acquisition of…
La. Rev. Stat. § 47:2292 Fruits
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§2292. Fruits If an acquiring person takes corporeal possession of the property and administers the property, the acquiring person shall have the right to natural fruits, as defined in Civil Code Article 551, that are severed in the ordinary course of business prior to the judgme…
La. Rev. Stat. § 47:2301 Use value; defined
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§2301. Use value; defined Use value of bona fide agricultural, horticultural and timber lands means the highest value of such land when used by a prudent agricultural, horticultural or timber operator for the sole purpose of continuing the operation, as a commercial agricultural,…
La. Rev. Stat. § 47:2302 Definitions
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§2302. Definitions A. Bona fide agricultural land is land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man, and agricultural land under a contract with a state or federal agency restricting its use fo…
La. Rev. Stat. § 47:2303 Eligibility for use value assessment
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§2303. Eligibility for use value assessment In order to be classified as bona fide agricultural, horticultural, marsh or timber land and assessed at its use value under the provisions of Article VII, Section 18(C) of the Louisiana Constitution of 1974, it must meet the definition…
La. Rev. Stat. § 47:2304 Application for use value assessment
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§2304. Application for use value assessment A. A landowner, desiring a use value assessment under this Act shall be required to file an application with the assessor in the parish or district where the property is located certifying that the property is eligible for use value ass…
La. Rev. Stat. § 47:2305 Loss of eligibility
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§2305. Loss of eligibility A. If land having a use value assessment ceases to meet the eligibility requirements described in Section 3 of this Act,* the owner shall be obligated to notify the assessor in the parish or district where the property is located within sixty days follo…
La. Rev. Stat. § 47:2306 Penalties
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§2306. Penalties A. In the event that the landowner obtains a use value assessment by means of false certifications on his application, or fails to timely notify the assessor of loss of eligibility for use value assessment as required by Section 5(A) of this Act,* he shall be lia…
La. Rev. Stat. § 47:2307 Determination of use value
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§2307. Determination of use value A. Agricultural and horticultural lands (1) Formula. Use value of bona fide agricultural and horticultural lands shall be determined by the application of the following formula: Value equals net income divided by capitalization rate. In applying …
La. Rev. Stat. § 47:2308 Louisiana Tax Commission; tables; classifying land; public hearings
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§2308. Louisiana Tax Commission; tables; classifying land; public hearings Whenever the Louisiana Tax Commission or its successor is required to prepare and publish a table or make a determination or define classifications of land, it shall do so only after public hearings held p…
La. Rev. Stat. § 47:2309 Effective date; nonapplicability
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§2309. Effective date; nonapplicability This Act shall become effective upon signature by the governor, or, if not signed by the governor, upon the expiration of the time for bills to become law without signature by the governor. Notwithstanding the effective date stated herein, …
La. Rev. Stat. § 47:2321 Fair market value; defined
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§2321. Fair market value; defined Fair market value is 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 …
La. Rev. Stat. § 47:2322 Definitions
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§2322. Definitions For the purposes of this Act, the following words and phrases shall have the meanings ascribed to them unless the context clearly indicates otherwise: A. "Land" shall mean all land other than those lands assessed as agricultural, horticultural, marsh and timber…
La. Rev. Stat. § 47:2323 Criteria for determining fair market value; real and personal property; unoccupied
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§2323. Criteria for determining fair market value; real and personal property; unoccupied residential immovable property A. The criteria for determining fair market value shall apply uniformly throughout the state. Uniform guidelines, procedures and rules and regulations as are n…
La. Rev. Stat. § 47:2324 Data collection by the assessor
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§2324. Data collection by the assessor Each assessor shall gather all data necessary to properly determine the fair market value of all property subject to taxation within his respective parish or district. In securing this data, the assessor may employ the use of self-reporting …
La. Rev. Stat. § 47:2325 Forms
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§2325. Forms The following forms shall be used by the owners of real property to satisfy the requirements of Section 4 above.* Exhibit A RESIDENTIAL HOMEOWNER'S REPORT ________ This report should be filed with the ___________________ Parish Assessor's Office on or before ________…
La. Rev. Stat. § 47:2326 Adoption and approval of forms
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§2326. Adoption and approval of forms 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…
La. Rev. Stat. § 47:2327 Confidentiality of forms
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§2327. Confidentiality of forms Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana Department of Revenue, solely for the purpose of administering the pro…
La. Rev. Stat. § 47:2328 Acts of transfer; improvements; contents
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§2328. Acts of transfer; improvements; contents A. The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or persona…
La. Rev. Stat. § 47:2329 Property owner; failure to report; loss of right to question assessment
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§2329. Property owner; failure to report; loss of right to question assessment Whenever any property owner fails to make any report required to be made under the provisions of this Act at the time such report becomes due, the property owner shall have no legal right or cause to q…
La. Rev. Stat. § 47:2330 Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
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§2330. Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report A. When the property owner files a report that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud t…
La. Rev. Stat. § 47:2331 Reassessment
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§2331. Reassessment On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based …
La. Rev. Stat. § 47:2332 Date of adoption of guidelines, manuals, rules, and regulations
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§2332. Date of adoption of guidelines, manuals, rules, and regulations All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the c…
La. Rev. Stat. § 47:2341 Repealed by Acts 2006, No
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§2341. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2342 Repealed by Acts 2006, No
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§2342. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2343 Repealed by Acts 2006, No
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§2343. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2344 Repealed by Acts 2006, No
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§2344. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2345 Repealed by Acts 2006, No
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§2345. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2346 Repealed by Acts 2006, No
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§2346. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. Rev. Stat. § 47:2347 Repealed by Acts 2006, No
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§2347. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.