La. Admin. Code tit. 13 § I-537
Current through Register Vol. 50, No. 11, November 20, 2024
Section I-537 - Reporting to the Parish AssessorA. The applicant shall file annually with the assessor of the parish in which the manufacturing establishment is located, a complete taxpayers report on forms approved by the Tax Commission, in order that the exempted property may be separately listed on the assessment rolls.B. All property exempted shall be listed on the assessment rolls and submitted to the Tax Commission or its successor, and up to 80 percent of the taxes shall be collected thereon during the period of exemption.La. Admin. Code tit. 13, § I-537
Adopted by the Department of Commerce, Office of Commerce and Industry, Division of Financial Programs Administration, September 1974, amended by the Department of Economic Development, Office of Business Development, LR 37:2380 (August 2011), Amended by the Department of Economic Development, Office of Business Development, LR 431138 (6/1/2017), Amended LR 441424 (8/1/2018).AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.