Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 19 - Leasehold Improvements
Section V-1903 - Reporting and Assessment of Leasehold Improvements
Universal Citation: LA Admin Code V-1903
Current through Register Vol. 50, No. 9, September 20, 2024
A. Leasehold improvements shall be reported by and assessed to the lessee in the taxing district where the property is located as of January 1 (August 1 for Orleans Parish) of each year.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1952.
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