---
urn: urn:us-la:rs:47:2137
citation: "R.S. 47:2137"
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 }
---

# Computation of proration; placing of property on exempt roll

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.