Statutes, codes, and regulations
Louisiana Administrative Code
Title 61 - REVENUE AND TAXATIONPart V - Ad Valorem Taxation
Chapter 29 - Public Service Properties
Section V-2903 - Immovable Property of Electric Membership Corporations, Electric Power Companies, Gas Companies, Pipeline Companies, Railroad Companies, Telegraph Companies, Telephone Companies and Water Companies Assessed as Public Service Companies by the Louisiana Tax Commission

La. Admin. Code tit. 61 § V-2903

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Current through Register Vol. 50, No. 6, June 20, 2024
Section V-2903 - Immovable Property of Electric Membership Corporations, Electric Power Companies, Gas Companies, Pipeline Companies, Railroad Companies, Telegraph Companies, Telephone Companies and Water Companies Assessed as Public Service Companies by the Louisiana Tax Commission
A. Immovable property as defined in R.S. 47:1851(H), shall be reported by the taxpayer to the assessor of the parish or district where the property is located. Upon request by the assessor, each public service company shall furnish a list of the immovable property by description and location to that assessor for his sole purpose of locating and inspecting property covered by the public service assessment.

La. Admin. Code tit. 61, § V-2903

Promulgated by the Louisiana Tax Commission, LR 4:30 (February 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993), LR 20:198 (February 1994).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1853 and R.S. 47:1855.