La. Revenue and Taxation § 47:2137

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2137 - [See Note] Computation of proration; placing of property on exempt roll

The proration of 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.

La. Revenue and Taxation § 47:2137

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.

Acts 2008, No. 819, §1, eff. 1/1/2009.

This section is set out more than once due to postponed, multiple, or conflicting amendments.