La. Admin. Code tit. 61 § V-209

Current through Register Vol. 50, No. 6, June 20, 2024
Section V-209 - Non-Profit Organizations
A. All assessors' offices shall furnish an application for exemption-real estate taxes to any organization wishing to apply for ad valorem exemptions provided for in Constitution, Article VII, Section 21. B and obtain all necessary supporting documents from the applicant in order to determine the exemption eligibility.
B. The assessors' offices shall review and determine whether the organization complies with the exclusive use requirement mandated by Constitution, Article VII, Section 21. B.

La. Admin. Code tit. 61, § V-209

Promulgated by the Department of Revenue, Tax Commission, LR 31:702 (March 2005).
AUTHORITY NOTE: Promulgated in accordance with Louisiana Constitution of 1974, Article VII, Section 21. B and R.S. 47:1837.