La. R.S. 47:1951.2 — Exports subject to ad valorem taxation

For the purpose of ad valorem taxation, raw materials, goods, commodities and other
articles held in this state for the purpose of being exported from this state to a point outside
the continental United States, shall be regarded as severed from the mass of the property of
this state from and after the time the same are placed upon the public property of a port
authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or
other public storage facility in which same are being loaded, unloaded, or accumulated while
being so exported.
All such property whether entitled to exemption or not shall be reported to the proper
taxing authority on the forms required by law.
Acts 1958, No. 343, §2. Amended by Acts 1960, No. 161, §2; H.C.R. No. 88, 1993
R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2019, No. 432,
§1, see note.
NOTE: This Section was amended by Acts 2019, No. 432, to become
effective upon adoption of the proposed amendment of Art. VII, §21(O) of
the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by
the electors at the statewide election held on Oct. 12, 2019, and did not
become law.