reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1959 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1959. Listing and assessment; assessor's records

RS 1959 - Listing and assessment; assessor's records A. The auditor shall furnish to each parish, with the assessment rolls, a blank map of each township in such parish, in book form, four inches to the square mile by scale, divided and subdivided into sections, quarters, and sixteenths of sections. The assessor shall check off on such maps all public lands belonging to the United States and the state of Louisiana; the remainder, he shall write in each sixteenth of a section or other part thereof, the owner's name. B. The governing authority of each parish in which no abstract of land entries exists shall have one made to conform with the township and range maps of the United States, and in parishes where such abstract exists, the governing authority shall cause it to be revised and completed up to the first day of January of each year, for the use of the assessors. C. Any person selling or buying real estate and attaching to the act of sale a map for the purpose of describing the property shall file a copy of the map with the assessor of the parish where the property is situated. Any person filing a map with the recorder of conveyances for the purpose of showing the location and describing city, town, or village lots, or for the purpose of showing the location of any addition or subdivision to any town, city, or village, shall also file a copy of the map with the assessor of the parish where the property is located. Any person failing to comply with the provisions of this Subsection shall be fined not more than twenty-five dollars nor less than five dollars or imprisoned for not more than thirty days nor less than ten days. D. The Register of the State Land Office shall furnish annually, on the first Monday of February, to the assessors of each parish, the list of all the lands that may have been entered or sold during the preceding year, together with the names of the persons entering or purchasing such lands. E. Any individual, firm, association, or corporation whose business may consist in manufacturing or dealing in articles that are exempt and articles that are not exempt shall be required to keep separate accounts thereof so that the assessor can readily determine the amount of exempt and the amount of taxable property; such individual, firm, association, or corporation shall make a sworn statement thereof within the first twenty days of January of each year. The failure to make a sworn return as herein provided shall constitute a misdemeanor punishable upon conviction by fine or imprisonment, or both, at the discretion of the court. Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1960 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1960. Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.

RS 1960 - Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006.
LA Rev Stat § 47:1961 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1961. Listing and assessing of merchandise

RS 1961 - Listing and assessing of merchandise In the assessment of merchandise or stock in trade on hand, the inventory value of the merchandise shall be ascertained by computing the cost or purchase price at the point of origin, plus the carrying charges to the point of destination, and the average value as so determined during the year preceding the calendar year in which the assessment is made shall be the basis for fixing the assessed value. All persons engaged in manufacturing or in the business of retailing or wholesaling merchandise in the state, whose gross sales are in excess of fifteen thousand dollars ($15,000.00), shall make and keep an inventory of their merchandise, fixtures, machinery, equipment, and other assets within the state showing the quantity, description, and value thereof as of the first day of January of each year; such persons shall likewise make and keep on hand a true and accurate record of all purchases and sales of merchandise made, and a true and accurate record of all other business transactions had in connection with their stores, mercantile or manufacturing establishments. These inventories and records shall be separately made for and kept on hand in each store or establishment within the state, and shall be open for inspection by the tax assessor or any of his deputies, or any other taxing authority, at any reasonable time; when demanded by one of the officers at such time, the inventories and records shall be produced and the officers afforded the opportunity to make a complete and thorough examination of the inventory and records for the purpose of ascertaining the proper assessment to be made of the property of such person. The inventories and records for more than one establishment belonging to the same person may be kept for inspection at one place of business within the state, but in this event such records shall be open for inspection to the assessors and their deputies, or any other taxing authorities of the entire state, and shall be made in such manner as to segregate the stores or establishments from each other and from those in other parishes, and information as to the place where such inventories and records are kept shall be given the tax assessors and deputies and other taxing authorities, on demand. The inventories and records shall be kept on hand for a period of three years from the thirty-first of December of the year for which they were made or kept. Failure to comply with the provisions of this section, shall estop the person so failing, from contesting the amount of the assessment placed by the assessor, or other taxing authority upon his or its property. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1961.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1961.1. Inventories of manufacturers or merchants defined

RS 1961.1 - Inventories of manufacturers or merchants defined  For the purpose of the classification of property subject to ad valorem taxation and the determination of the applicable percentage of fair market value in determining assessed valuation, the term "inventories of manufacturers or merchants" shall mean all goods held in inventory as raw materials, goods-in-process, or finished goods whether held by manufacturers, wholesalers, distributors, or retailers. Acts 1986, No. 1027, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1961.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1961.2. Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.

RS 1961.2 - Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997.
LA Rev Stat § 47:1962 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1962. Listing and assessing of credits

RS 1962 - Listing and assessing of credits  All credits, including open accounts, bills receivable, judgments, and all promissory notes, not exempt from taxation, shall be assessed in the same manner as all other personal property but at such value as will represent, when considered together with cash and stock in trade, a fair average of the capital employed in the business. Such credits shall be offset and lessened by the actual bona fide accounts payable, bills payable and other liabilities of a similar character, which are not exempt from taxation, of the corporation, partnership, firm, or individual in whose name the credits are assessed; provided that:  (1) There shall not be so deducted any indebtedness due by branch houses or subsidiary corporations to the parent company or corporation;  (2) There shall not be so deducted any indebtedness due by corporations, the majority of whose capital stock is owned and controlled by another corporation or by stockholders engaged in the same business, to that other corporation or to such stockholders engaged in the same business, so owning its capital stock;  (3) This Section shall apply with equal force to any person representing in this state business interests that may claim a domicil elsewhere, the intent and purpose being that no nonresident, either by himself or through any agent, shall transact business here without paying to the state a corresponding tax with that exacted of its own citizens, and  (4) This Section shall not apply to the assessment of banks and trust companies. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1963 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1963. Listing and assessing of mortgaged property

RS 1963 - Listing and assessing of mortgaged property  Where immovable properties are assessed under a single assessment, without segregation of the respective assessments of the properties involved, if any part of the properties so assessed is subject to a conventional mortgage, and the nature of the assessment is such as to make it impossible to determine what part of the assessment is chargeable to the property mortgaged, and what part is chargeable to the remainder of the properties, the tax assessors of the parish wherein lies the mortgaged property, upon receipt from any mortgagee, or the holder or holders of a note or notes identified with the act of mortgage, of a written request containing an accurate description of the property subject to the mortgage and a reference to the mortgage records of the parish where the mortgage has been recorded, shall separately describe the property so mortgaged, and shall separately assess it with its equitable share of the total tax involved. The purpose of this provision is to place a mortgagee, or any holder or holders of such mortgage notes in a position to protect their mortgage rights against tax delinquencies, without paying taxes on any property other than the property subject to their mortgage. Any change in assessment that may be necessitated by these provisions shall apply only to tax rolls compiled and filed after receipt of the prescribed notices. Where these provisions have been complied with by a mortgagee, or any holder or holders of such mortgage notes, any assessment thereafter made which is not in conformity with these provisions shall be null and of no legal effect whatever. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1964 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1964. Listing and assessing of property of unknown owners

RS 1964 - Listing and assessing of property of unknown owners A. Each tax assessor, on and after the first day of January of each year, shall examine the records in the office of the recorder of mortgages and shall otherwise make faithful inquiry and investigation to ascertain what taxable property in his district or parish belongs to residents, to absent owners, and to unknown owners. The assessor shall make a separate list describing each tract of land and other items of taxable property belonging to any owner whose name is unknown and shall affix the valuation thereof in person or by sworn deputy, unless the owner, or his agent or attorney, shall have delivered to him a correct and complete tax list containing the name and post office address of the absent owner and of his agent or attorney, on or before the first day of June. The assessor shall fill out a separate assessment form describing each tract of land and other property belonging to each unknown owner and shall affix a separate valuation to each separate tract. B. Whenever property has been listed and assessed in the name of unknown owners, or of persons other than the real owners, and the tax collector subsequently discovers the real owner thereof, he shall at once notify the real owner that certain described property belonging to him has been assessed to unknown owners, or to any other person, and call upon him to come forward within ten days from the service of such notice and show cause why the listing and valuation of the property should not stand as final. The tax collector shall also at once notify the assessor of the fact that certain described property or properties, assessed to unknown owners, or to persons other than the real owners, has been discovered to be the property of a certain named person, and the assessor shall, after ten days' notice to the owner, make the necessary correction upon his rolls and the rolls in the office of the recorder of mortgages and auditor. Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1965 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1965. Listing and assessing of property in name of deceased owner

RS 1965 - Listing and assessing of property in name of deceased owner  A. Any assessment made in the name of a party deceased shall be good and valid throughout the state unless notification in writing of the death and of whether or not the succession has been opened and when and where, shall have been made in due season to the assessor by the heirs or parties interested. In all cases property assessed in the name of the owner as appears on the record of the recorder of mortgages at the date of listing shall be deemed properly assessed.  B. By the tenth day of each month, the state registrar of vital records shall send to each assessor a report, certified as correct over his signature or the signature of his authorized representative, containing the name, address, date of birth, sex, and the last four digits of the social security number, as such information exists in the database of the Louisiana Department of Health, of any person sixteen years of age or older who died in the state within the preceding calendar month. The format and method of transmission of the report shall be determined by the registrar of vital records.  H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2017, No. 137, §2.
LA Rev Stat § 47:1968 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1968. Listing and assessing of bank stock; place

RS 1968 - Listing and assessing of bank stock; place  The shares shall be assessed at the per centum of their valuation made by the assessing authorities to the shareholders at the domicile or location of the bank, banking company, firm, association or corporation, who appear as such upon the books, regardless of the domicile of the shareholders and regardless of any transfer not registered or entered upon its books. When any bank, banking company, firm, association or corporation engaged in the banking business operates a branch bank or banks, banking office or banking offices in any parish or parishes other than the parish of its legal domicile, its assessment shall be divided for state and local purposes, and the number of shares, or fractions thereof, to be assessed in each parish in which such bank and its branches are maintained shall be determined by the proportion which the capital stock assigned to each bank and branch of such bank shall bear to the whole capital stock; provided that in the event, for any reason it should be held by the courts that any portion of this Section is unconstitutional, such invalidity shall not affect the enforcement of the remainder of this Section, and all such banks shall then be assessed at the location or domicile of the main bank in the same manner as banks without branches for current and back taxes. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1969 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1969. Listing and assessing of bank stock; branch banks

RS 1969 - Listing and assessing of bank stock; branch banks When any bank, banking company, firm, association, or corporation engaged in the banking business, chartered under the laws of this state, any other state, or the United States, or chartered under the laws of another country doing business in this state, shall operate a branch bank or banks, banking office or banking offices, in different municipalities wholly within the limits of the parish of its legal domicile, its tax assessment for state and local purposes may be assessed at its domicile or may be apportioned among the various municipalities in which such bank and its branch or branches are located in the proportion which the respective amount of deposits in such branches shall bear to the total deposits of such bank and its branches, the amount of deposits to be determined as of the thirty-first of December of the preceding year. This Section shall not affect, supersede, or modify other laws upon the same subject matter, but shall be supplementary thereto, and its exercise discretionary with the banks, banking companies, firms, associations, or corporations affected hereby. Acts 2004, No. 396, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1970 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1970. Listing and assessing of real estate of banks

RS 1970 - Listing and assessing of real estate of banks  The banking house and all real estate owned by any bank, banking company, firm, association or corporation shall be assessed directly to it in accordance with law at not to exceed its actual cash value, or whatever percentage thereof is determined upon by the tax commission for state assessment purposes, and the local taxing authorities for local purposes, without regard to the value of the property as shown on the statement of such bank, banking company, firm, association, or corporation, but such actual cash value or such percentage thereof as shall be equal and uniform with all other property of the same class. The real estate of any bank, banking company, firm, association, or corporation shall be assessed in the parish where it is located and the taxes paid in such parish. All state or national banks are hereby required to make and furnish on or before the fifteenth day of February of each and every year, to the local assessor and to the tax commission, a duly authenticated statement similar to those made by them as above set out to the comptroller of the currency or to the commissioner of financial institutions, showing their condition at the close of business on the thirty-first day of December of the previous year. All state or national banks are also hereby required to furnish on or before the fifteenth day of February of each and every year to the tax commission a list of the real estate and the assessed value thereof, as shown upon the assessment rolls of the current year or upon last completed assessment rolls, certified as to the assessed value by the parish assessor of the parish or parishes where the real estate is located, owned by the bank as of the first of January of each year, or owned by any corporation, all the capital stock of which (except directors' qualifying shares, if any) is owned by the bank and all, or substantially all, the assets of which consist of real estate acquired for debt, or the building or buildings in which are located the main or branch banking house or houses of the bank, banking company, firm, association or corporation, or the land on which they are situated, which list, certified by the local assessor, shall be the basis for deduction of assessed value of real estate as hereinabove provided for. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1971 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1971. Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders

RS 1971 - Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders All the taxes assessed against shares of stock shall be paid by the bank, banking company, firm, association, or corporation engaged in the banking business directly, and it shall be entitled to collect the amount thus paid from the shareholders or their transferees. The taxes on the shares of stock and real estate owned by any bank, banking company, firm, association, or corporation engaged in the banking business shall be collected in the same manner as the taxes on the other property of a like nature are collected. In the event any bank, banking company, firm, association, or corporation doing business in this state, chartered under the laws of the United States, this state, any other state, or chartered under the laws of another country is, by decision of the courts, held not to be liable to pay the taxes on the shares of the shareholders, then the taxes shall be collected from and paid by such shareholders, and each shareholder failing to pay the taxes may be proceeded against in the manner provided for the collection of taxes on movable property. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 396, §1.
LA Rev Stat § 47:1972 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1972. Listing and assessing of bank stock and real estate; report by official

RS 1972 - Listing and assessing of bank stock and real estate; report by official  The president, vice-president, cashier or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business shall furnish to the assessor, on or before the fifteenth day of February of each and every year, a complete sworn list of those who are carried on its books as shareholders. Any president, vice-president, cashier, or assistant-cashier of any bank, banking company, firm, association or corporation engaged in the banking business who fails or refuses to comply with any of the above provisions shall be fined not less than fifty dollars nor more than five hundred dollars or imprisoned for not less than thirty days, nor more than one year. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:1973 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1973. §§1973 to 1975 Repealed by Acts 1978, No. 613, §1.

RS 1973 - §§1973 to 1975 Repealed by Acts 1978, No. 613, §1.
LA Rev Stat § 47:1976 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1976. Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978

RS 1976 - Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
LA Rev Stat § 47:1977 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1977. Assessment of pollution control equipment

RS 1977 - Assessment of pollution control equipment  A. Pollution control facilities, as defined herein, located at new manufacturing establishments qualified for the exemption provided in Article X, Section 4(10) of the Louisiana Constitution, shall be valued as provided in this section. B. "Pollution control facilities" means any equipment, building, machinery, device or appliance designed, constructed, installed and operated for the purpose of eliminating, preventing, or reducing industrial noise, air and water pollution. C. The actual cash value of any certified pollution control facilities for assessment purposes shall be the actual net value which could be realized by their owner if the pollution control facilities were sold at a fair, voluntary sale, giving due account to depreciation and the condition of the particular pollution control facilities in question. D. The Board of Commerce and Industry is authorized to adopt, upon certification by the Stream Control Commission of Louisiana or the Air Control Commission, rules and regulations for the certification of the approval of such pollution control facilities, and also to adopt other necessary rules and regulations for the administration of the provisions of this section. Added by Acts 1973, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.