La. Admin. Code tit. 61 § V-1903

Current through Register Vol. 50, No. 6, June 20, 2024

Section V-1903 - Reporting and Assessment of Leasehold Improvements

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.

La. Admin. Code tit. 61, § V-1903

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1952.