Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.2905 — Report of Values to the Assessor

A. The Louisiana Tax Commission shall allocate the assessed value of each public service company among the parishes of the state on or before September 1 of each year.

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).

Source: official text