GroundRules
Browse Louisiana
Read the original sections, or search by topic.
- RS 47:1952.1 · Extent and manner of assessment
- RS 47:1953 · Assessment of corporations generally
- RS 47:1954 · Assessment of insurance companies
- RS 47:1955 · Assessment of property adjudicated to the state
- RS 47:1956 · Preparation, distribution, and return of blank forms for listing and assessing of property
- RS 47:1957 · Listing and assessing of property generally
- RS 47:1958 · Listing and assessing of lands
- RS 47:1959 · Listing and assessment; assessor's records
- RS 47:1960 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
- RS 47:1961 · Listing and assessing of merchandise
- RS 47:1961.1 · Inventories of manufacturers or merchants defined
- RS 47:1961.2 · Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.
- RS 47:1962 · Listing and assessing of credits
- RS 47:1963 · Listing and assessing of mortgaged property
- RS 47:1964 · Listing and assessing of property of unknown owners
- RS 47:1965 · Listing and assessing of property in name of deceased owner
- RS 47:1966 · Listing and assessing of omitted property
- RS 47:1967 · Listing and assessment of bank stock; procedure
- RS 47:1968 · Listing and assessing of bank stock; place
- RS 47:1969 · Listing and assessing of bank stock; branch banks
- RS 47:1970 · Listing and assessing of real estate of banks
- RS 47:1971 · Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
- RS 47:1972 · Listing and assessing of bank stock and real estate; report by official
- RS 47:1973 · Repealed by Acts 1978, No. 613, §1.
- RS 47:1976 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
- RS 47:1977 · Assessment of pollution control equipment
- RS 47:1978 · Listing and assessing of overflowed lands
- RS 47:1978.1 · Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
- RS 47:1979 · Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
- RS 47:1980 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978.
- RS 47:1987 · Time when listing of property concluded
- RS 47:1988 · Repealed by Acts 1972, Ex.Sess., No. 13, §1
- RS 47:1989 · Review of appeals by tax commission
- RS 47:1989.1 · Appeals; assessors; reimbursement of expenses
- RS 47:1990 · Changes or corrections of assessments by tax commission
- RS 47:1991 · Cancellation of erroneous or double assessments
- RS 47:1992 · Inspection of assessment lists; notification and review of assessments by board of review; hearing officers
- RS 47:1992.1 · Period for inspection of assessment lists in Jefferson Parish
- RS 47:1992.2 · Board of review; complaints for review; Calcasieu Parish
- RS 47:1993 · Preparation and filing of rolls by assessor
- RS 47:1993.1 · Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
- RS 47:1994 · Repealed by Acts 1977, No. 382, §2, eff. July 10, 1977.
- RS 47:1997 · Filing of rolls, payment of taxes, and sale of property for delinquent taxes
- RS 47:1997.1 · Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
- RS 47:1998 · Judicial review; generally
- RS 47:1998.1 · Power to employ counsel
- RS 47:1999 · Repealed by Acts 1980, No. 601, §3, eff. July 23, 1980.
- RS 47:2051 · Tax collectors designated
- RS 47:2051.1 · Ouachita Parish; collection of municipal taxes
- RS 47:2051.2 · Livingston Parish; collection of municipal taxes
- RS 47:2052 · Oath and execution of bond
- RS 47:2053 · Failure to give bond
- RS 47:2054 · Actions on bond
- RS 47:2055 · Cancelation of bond
- RS 47:2056 · Compensation; Orleans excluded
- RS 47:2057 · Compensation; salary and expense fund
- RS 47:2058 · Records
- RS 47:2059 · Deposit of public funds
- RS 47:2060 · Statements of collections and settlement
- RS 47:2060.1 · Settlement of erroneous payments
- RS 47:2061 · Deputy tax collectors
- RS 47:2062 · Appointment and compensation of attorney for parish tax collector
- RS 47:2063 · Suspension and removal of tax collectors
- RS 47:2064 · Vacancies in tax collector's office
- RS 47:2065 · Outgoing tax collectors; duties
- RS 47:2066 · State tax collector for the city of New Orleans; state tax researches; disposition of funds
- RS 47:2101 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2101.1 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2101.2 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2102 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2103 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2104 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2105 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2106 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2107 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2108 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2108.1 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2109 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2110 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2111 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2112 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2113 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2114 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
- RS 47:2121 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
- RS 47:2122 · Definitions
- RS 47:2123 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
- RS 47:2124 · Liability of tax collectors and tax assessors
- RS 47:2126 · Duty of assessors; single assessment; exception
- RS 47:2127 · Time for payment; interest and penalty; notification
- RS 47:2127.1 · Immovable property; lots assessed together
- RS 47:2128 · Repealed by Acts 2024, No. 774, §2.
- RS 47:2129 · Payment; receipt
- RS 47:2129.1 · Quarterly payments; Rapides Parish
- RS 47:2130 · Public calamity; postponement of statutory impositions payments
- RS 47:2131 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
- RS 47:2132 · Refund of statutory impositions erroneously paid
- RS 47:2133 · Prior payment of statutory impositions
- RS 47:2134 · Suits to recover statutory impositions paid under protest
- RS 47:2135 · Acceptance of pro rata ad valorem taxes on property acquired by state from private owners
- RS 47:2136 · Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes