Usufruct
R.S. 47:1838

Fees ACTIVE

The tax commission is hereby authorized on an interim basis for the period beginning on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in connection with services performed by the commission:

(1) A fee for the assessment of public service properties at the rate of four hundredths of one percent of the assessed value of such properties to be paid by each public service property which pays ad valorem taxes.

(2) A fee for the assessment of insurance companies, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each insurance company which pays ad valorem taxes.

(3) A fee for the assessment of financial institutions, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each bank stock and loan and finance company which pays ad valorem taxes.

(4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Dedicated Fund Account created by R.S. 47:1835.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

History

  • enactment Acts 1992, No. 521, §1, eff. June 26, 1992
  • amendment Acts 1993, No. 695, §1, eff. June 21, 1993
  • amendment Acts 1996, No. 90, §1
  • amendment Acts 1999, No. 39, §1
  • amendment Acts 2001, No. 956, §1
  • amendment Acts 2001, No. 1182, §7, eff. July 1, 2001
  • amendment Acts 2002, No. 142, §1, eff. April 23, 2002
  • amendment Acts 2003, No. 42, §1
  • amendment Acts 2004, No. 285, §1, eff. July 1, 2004
  • amendment Acts 2006, No. 179, §1, eff. July 1, 2006
  • amendment Acts 2008, No. 324, §1, eff. July 1, 2008
  • amendment Acts 2010, No. 464, §1, eff. July 1, 2010
  • amendment Acts 2014, No. 215, §1, eff. July 1, 2014
  • amendment Acts 2016, No. 551, §1, eff. July 1, 2016
  • amendment Acts 2018, No. 120, §1, eff. July 1, 2018
  • amendment Acts 2021, No. 62, §1, eff. July 1, 2021
  • amendment Acts 2021, No. 114, §18, eff. July 1, 2022

Section navigation

Cite R.S. 47:1838

Bluebook
La. Rev. Stat. Ann. § 47:1838 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1838
BibTeX
@misc{larevstat-47-1838,
  title        = {La. Rev. Stat. Ann. § 47:1838},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1838},
  note         = {Snapshot 2026-05-22}
}