La. R.S. 47:2137 — Computation of proration; placing of property on exempt roll

The proration of ad valorem taxes shall be computed to the closest half-month or
fifteen-day period to the date of the transfer of title to property from private to public
ownership, and the assessor shall place the property on the exempt tax roll.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009
; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.