Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2137
Computation of proration; placing of property on exempt roll
Official textlegis.la.gov
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.
Source: view the official text
In this chapter (15 sections)
- 47:2126 · Duty of assessors; single assessment; exception
- 47:2127 · Time for payment; interest and penalty; notification
- 47:2127.1 · Immovable property; lots assessed together
- 47:2128 · Repealed by Acts 2024, No. 774, §2
- 47:2129 · Payment; receipt
- 47:2129.1 · Quarterly payments; Rapides Parish
- 47:2130 · Public calamity; postponement of statutory impositions…
- 47:2131 · Repealed by
- 47:2132 · Refund of statutory impositions erroneously paid
- 47:2133 · Prior payment of statutory impositions
- 47:2134 · Suits to recover statutory impositions paid under protest
- 47:2135 · Acceptance of pro rata ad valorem taxes on property acquired…
- 47:2136 · Duty of assessors and Louisiana Tax Commission to amend tax…
- 47:2137 · Computation of proration; placing of property on exempt roll
- 47:2138 · Advance tax payment agreement; ad valorem tax; credits