Current with changes from the 2024 Legislative Session
Section 47:2328 - Acts of transfer; improvements; contentsA. The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or personal property shall contain the correct names and addresses of vendee and vendor and transferee together with the municipal or street address of the property transferred, should an address be available. All parish and municipal governing authorities which have adopted a building code shall, immediately upon issuance of a permit required under said building code, furnish the appropriate assessing authority a true and correct copy of such permit.B. The procedure for assessing, listing, and placing transferred property and property upon which improvements have been made shall apply uniformly throughout the state uniform guidelines, procedures, and rules and regulations as are necessary to determine the time when such property shall be assessed, reassessed, listed and placed on the tax rolls and as are necessary to implement same shall be adopted by the Louisiana Tax Commission and shall apply uniformly throughout the state.La. Revenue and Taxation § 47:2328
Added by Acts 1976, No. 705, §8, eff. Aug. 4, 1976. Amended by Acts 1978, No. 556, §1, eff. July 12, 1978; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.Added by Acts 1976, No. 705, §8, eff. 8/4/1976. Amended by Acts 1978, No. 556, §1, eff. 7/12/1978; H.C.R. No. 88, 1993 R.S., eff. 5/30/1993; H.C.R. No. 1, 1994 R.S., eff. 5/11/1994.