La. Admin. Code tit. 13 § I-915

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-915 - Reports to Parish Assessor

A. The property owner agrees to file annually with the assessor of the parish in which the structure is located any taxpayer's report required by law on forms furnished by the assessor in order that the exempted property may be separately listed on the assessment rolls. Notwithstanding the fact, taxes will be collected on the exempt property during the period of exemption at the assessed valuation of the property the year prior to the commencement of the expansion, restoration, improvement, or development of the property.

La. Admin. Code tit. 13, § I-915

Promulgated by the Department of Commerce, Office of Commerce and Industry, Finance Division, LR 11:99 (February 1985), amended LR 12:665 (October 1986), amended by the Department of Economic Development, LR 18:254 (March 1992).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:4311-4319.