Louisiana Administrative Code
Title 13 - ECONOMIC DEVELOPMENT
Part I - Financial Incentive Programs
Chapter 5 - Industrial Ad Valorem Tax Exemption Program
Section I-515 - Used Equipment
Universal Citation: LA Admin Code I-515
Current through Register Vol. 50, No. 3, March 20, 2024
A. Used equipment is eligible for tax exemption provided no ad valorem property taxes have been paid in Louisiana on said property.
AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.
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