La. Stat. tit. 33 § 2744
Current with operative changes from the 2024 Third Special Legislative Session
Any political subdivision of the State, through its governing body, when an emergency has been declared to exist by resolution or ordinance of the governing body, may reduce the interest charge and penalties on ad valorem taxes due to the political subdivision. But the rate of interest shall not be reduced to less than six percent, and no reduction in penalties shall exceed fifty percent of the amount of the penalty.
La. R.S. § 33:2744