Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 35 - Miscellaneous
Section V-3505 - Housing for the Homeless
Universal Citation: LA Admin Code V-3505
Current through Register Vol. 50, No. 3, March 20, 2024
A. For the purpose of applying the exemption from ad valorem taxation provided in Article VII, Section 21(B)(l)(b) of the Constitution of Louisiana, the following definitions have been adopted by the Tax Commission in accordance with Act 845 of 1989:
1. a homeless person is
one without a house, an apartment, a room or any type of residence or
domicile;
2. "term of lease" shall
mean the total length of the lease, including renewals at the option of the
lessees, that the lessor obligates property to a nonprofit corporation or
association for use solely as housing for the homeless.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1709.
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