---
urn: urn:us-la:rs:47:2136
citation: "R.S. 47:2136"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 5 › Part II"
acts_citations:
  - { year: 2008, number: 819, section: 1, effective_date: 2009-01-01, role: enactment }
  - { year: 2024, number: 774, section: 1, effective_date: 2026-01-01, role: amendment }
---

# Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes

All assessors throughout the state of Louisiana and the commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.