{"data":{"id":"us-la/rs-33-2621","jurisdiction":"us-la","citation":"RS 33:2621","heading":"Authority to tax motor vehicles","body":"A. Under rules, regulations, or methods of valuation to be prescribed by the Louisiana Tax Commission, all municipalities and districts created by municipalities, through their governing authorities, may levy, assess, and collect taxes upon motor vehicles within their limits, where the municipalities and districts have not provided by ordinance or resolution for the exemption of motor vehicles from taxation as authorized by Section 21(E) of Article VII of the Constitution, as amended.\nB. Motor vehicles used on the public highways of this state owned by and titled to a person or persons sixty-five years of age or older may be exempted from general or special ad valorem taxes levied by a municipality or by a district created by it, by ordinance or resolution of the governing authority thereof.","path":["TITLE 33. MUNICIPALITIES AND PARISHES 3","CHAPTER 6. TAXATION AND FISCAL AFFAIRS","PART I. SPECIAL TAXES","SUBPART A. MOTOR VEHICLES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=89747","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:57:25Z","sha256":"a7ba4f8903ba82df72f08d89ba53f330299d7915124e4c212ca8210869425f3e","source_id":"us-la","stale":false,"prev":"us-la/rs-33-2591","next":"us-la/rs-33-2622"},"notice":"GroundRules: Original legal text. Not legal advice."}