Statutes, codes, and regulations
Louisiana Administrative Code
Title 61 - REVENUE AND TAXATIONPart V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-100 - Introduction

La. Admin. Code tit. 61 § V-100

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Current through Register Vol. 50, No. 11, November 20, 2024
Section V-100 - Introduction
A. The power of local and state governments to tax real and personal property is contained within the constitution of the state of Louisiana. The broad constitutional principles are clarified in the revised statutes of the state of Louisiana. These statutes are further clarified and made workable by rules and regulations passed in accordance with the statutes and the constitution by the Louisiana Tax Commission. This summary of certain provisions of the constitution and revised statutes is for convenience only and is not intended as an official interpretation. Actual provisions of law supersede this summary.

La. Admin. Code tit. 61, § V-100

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989), Amended LR 481516 (6/1/2022).
AUTHORITY NOTE: Promulgated in accordance with Louisiana Constitution of 1974, Article VII, Section 18