La. Admin. Code tit. 61 § V-115

Current through Register Vol. 50, No. 11, November 20, 2024

Section V-115 - Real Property Defined

Real Estate or Immovable Property-includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot (R.S. 47:1702).

La. Admin. Code tit. 61, § V-115

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:921 (November 1984), LR 15:1097 (December 1989).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1702.