Usufruct
R.S. 47:1709

Exemption for intangible and incorporeal property ACTIVE

Notwithstanding any provision to the contrary in this Subtitle, all intangible and incorporeal property of any kind or nature whatsoever, except public service properties, bank stocks, and credit assessments on premiums written in Louisiana by insurance companies and loan and finance companies, shall not be placed on the assessment lists or rolls by any assessor in any parish or district and shall be exempt from all ad valorem taxation.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1992, No. 523, §1, eff. Jan. 1, 1993

Section navigation

Cite R.S. 47:1709

Bluebook
La. Rev. Stat. Ann. § 47:1709 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1709
BibTeX
@misc{larevstat-47-1709,
  title        = {La. Rev. Stat. Ann. § 47:1709},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1709},
  note         = {Snapshot 2026-05-22}
}