Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-107 - Statutory Guide for Property Taxation
Universal Citation: LA Admin Code V-107
Current through Register Vol. 50, No. 9, September 20, 2024
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 all rules and regulations pertaining to property taxation in accordance with R.S. 49:951 et seq. These statutes merely outline the procedures for publicizing and ultimately enacting or changing the rules and regulations pertaining to the taxation of property.
AUTHORITY NOTE: Promulgated in accordance with R.S. 49:951 through 49:968.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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