La. Admin. Code tit. 61 § V-107

Current through Register Vol. 50, No. 9, September 20, 2024

Section V-107 - Statutory Guide for Property Taxation

A. The Revised Statutes, in accordance with the constitutional principles heretofore mentioned, provide additional standards and principles to be abided by in establishing the methods and procedures for taxing property.

B. The Louisiana Tax Commission must promulgate and adopt all rules and regulations pertaining to property taxation in accordance with R.S. 49:951 et seq. These statutes merely outline the procedures for publicizing and ultimately enacting or changing the rules and regulations pertaining to the taxation of property.

La. Admin. Code tit. 61, § V-107

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989).

AUTHORITY NOTE: Promulgated in accordance with R.S. 49:951 through 49:968.