Usufruct
R.S. 47:2137

Computation of proration; placing of property on exempt roll ACTIVE

The proration of ad valorem 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.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

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History

  • enactment Acts 2008, No. 819, §1, eff. Jan. 1, 2009
  • amendment Acts 2024, No. 774, §1, eff. Jan. 1, 2026

Section navigation

Cite R.S. 47:2137

Bluebook
La. Rev. Stat. Ann. § 47:2137 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2137
BibTeX
@misc{larevstat-47-2137,
  title        = {La. Rev. Stat. Ann. § 47:2137},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2137},
  note         = {Snapshot 2026-05-22}
}