La. Stat. tit. 33 § 2823
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The governing authority shall by ordinance or resolution provide for the reimbursement of the general or special funds of the parish, or municipal corporation, or taxing districts for any sum which may be lost as a result of the exemption or relief, payable out of the funds in the property tax relief fund.
La. R.S. § 33:2823