Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-125 - Statutes Pertaining to Specific Real Property
Universal Citation: LA Admin Code V-125
Current through Register Vol. 50, No. 9, September 20, 2024
A. Timeshare property shall be assessed as a single entity unless the property is subject to the Louisiana Condominium Act. The statute further provides that the managing entity shall have the responsibility for collecting and paying the taxes. Further, a timeshare unit subject to a condominium declaration shall not exceed the assessed value of non-timesharing condominium units, apartments or other accommodation (R.S. 9:1131.9).
AUTHORITY NOTE: Promulgated in accordance with R.S. 9:1131.9.
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