Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.2903 — Immovable Property of Electric Membership Corporations, Electric Power Companies, Gas Companies, Pipeline Companies, Railroad Companies, Telegraph Companies, Telephone Companies and Water Companies Assessed as Public Service Companies by the Louisiana Tax Commission

A. Immovable property as defined in R.S. 47:1851(H), shall be reported by the taxpayer to the assessor of the parish or district where the property is located. Upon request by the assessor, each public service company shall furnish a list of the immovable property by description and location to that assessor for his sole purpose of locating and inspecting property covered by the public service assessment.

Last amended: HISTORICAL NOTE: Promulgated by the Louisiana Tax Commission, LR 4:30 (February 1978), amended by the Department of Revenue and Taxation, Tax Commission, LR 13:764 (December 1987), LR 16:1063 (December 1990), LR 19:212 (February 1993), LR 20:198 (February 1994).

Source: official text