La. Revenue and Taxation § 47:2137

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:2137 - Computation of proration; placing of property on exempt roll

The proration of taxes shall be computed to the closest half month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll.

La. Revenue and Taxation § 47:2137

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.

Acts 2008, No. 819, §1, eff. 1/1/2009.