Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2328
Acts of transfer; improvements; contents
# A.
The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or personal property shall contain the correct names and addresses of vendee and vendor and transferee together with the municipal or street address of the property transferred, should an address be available. All parish and municipal governing authorities which have adopted a building code shall, immediately upon issuance of a permit required under said building code, furnish the appropriate assessing authority a true and correct copy of such permit.
# B.
The procedure for assessing, listing, and placing transferred property and property upon which improvements have been made shall apply uniformly throughout the state uniform guidelines, procedures, and rules and regulations as are necessary to determine the time when such property shall be assessed, reassessed, listed and placed on the tax rolls and as are necessary to implement same shall be adopted by the Louisiana Tax Commission and shall apply uniformly throughout the state.
Source: view the official text
In this chapter (12 sections)
- 47:2321 · Fair market value; defined
- 47:2322 · Definitions
- 47:2323 · Criteria for determining fair market value; real and personal…
- 47:2324 · Data collection by the assessor
- 47:2325 · Forms
- 47:2326 · Adoption and approval of forms
- 47:2327 · Confidentiality of forms
- 47:2328 · Acts of transfer; improvements; contents
- 47:2329 · Property owner; failure to report; loss of right to question…
- 47:2330 · Penalties for intentional false, fraudulent, or incorrect…
- 47:2331 · Reassessment
- 47:2332 · Date of adoption of guidelines, manuals, rules, and…