reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1925.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1925.9. Evangeline Parish Assessment District; automobile expense allowance

RS 1925.9 - Evangeline Parish Assessment District; automobile expense allowance In the Evangeline Parish Assessment District, the assessor may receive an automobile expense allowance equal to twelve percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. Acts 2008, No. 358, §1, eff. June 22, 2008.
LA Rev Stat § 47:1925.10 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1925.10. Iberia Parish Assessment District; automobile expense allowance

RS 1925.10 - Iberia Parish Assessment District; automobile expense allowance In the Iberia Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. Acts 2009, No. 532, §1, eff. July 14, 2009.
LA Rev Stat § 47:1925.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1925.11. Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance

RS 1925.11 - Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes; automobile expense allowance  In the Assessment Districts in Assumption, Iberville, Lafayette, Pointe Coupee, and Webster parishes, the assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from existing funds in the assessor's office and at no additional expense to the state or local governing authority.  Acts 2014, No. 256, §1; Acts 2016, No. 377, §1; Acts 2016, No. 429, §1.
LA Rev Stat § 47:1925.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1925.12. Jefferson Davis Parish Assessment District; automobile expense allowance

RS 1925.12 - Jefferson Davis Parish Assessment District; automobile expense allowance  In the Jefferson Davis Parish Assessment District, the assessor may receive an automobile expense allowance equal to fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage.  Acts 2015, No. 252, §1, eff. June 29, 2015.
LA Rev Stat § 47:1925.13 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1925.13. Automobile expense allowance

RS 1925.13 - Automobile expense allowance  A. An assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from existing funds in the assessor's office and at no additional expense to the state or local governing authority. Any assessor receiving the car allowance provided for by this Section shall submit an affidavit to the legislative auditor on or before January 31 of each year verifying that they did not use an office automobile during the preceding year.  B. An assessor receiving the automobile expense allowance authorized pursuant to the provisions of this Section for the operation and maintenance of a personal automobile shall be prohibited from operating an automobile paid for and maintained by the assessor's office. However, the provisions of this Subsection shall not prohibit an assessor from operating an automobile paid for and maintained by the assessor's office if the assessor's operation of the automobile is limited to occasional use only.  C. The first time the assessor chooses to use the automobile expense allowance pursuant to this Section, the assessor shall publish in the official journal of the parish wherein the office is located his choice to receive the expense allowance.  Acts 2021, No. 303, §1, eff. June 15, 2021.
LA Rev Stat § 47:1931 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1931. Membership

RS 1931 - Membership A. Assessments throughout the state shall be subject to review by boards of reviewers, consisting of the governing authorities in each parish. B. Beginning January 1, 1978, assessments in each parish throughout the state shall be subject to review by a board of review, consisting of the governing authority of each parish. In each parish, the assessor and/or his designated representative(s) shall act in a nonvoting advisory capacity to the board of review during the hearings on cases involving assessments of property. Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1932 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1932. Compensation

RS 1932 - Compensation A. The members of the boards of reviewers shall receive the same pay, for such length of time as they may be in session, as is now allowed police jurors, provided that if any board remain in session for more than fifteen days during any one year, only pay for that length of time shall be allowed. B. Beginning January 1, 1978, all members of the board of review shall not receive any extra fee, compensation, or allowance for their services. Amended by Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1951 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1951. Property subject to ad valorem taxation

RS 1951 - Property subject to ad valorem taxation  All property situated within the state, except such as is expressly exempted from taxation by law, shall be subject to taxation on the basis of the assessed valuation thereof. Property, not otherwise exempt from taxation, of all nonresident persons, firms, corporations, partnerships, associations, or companies is hereby declared subject to assessment and taxation, in the same manner as all other property in the state. Notes, judgments, accounts, and credits of non-resident persons, firms, corporations, partnerships, associations, or companies doing business in the state, originating from the business done in this state, are property with its situs within this state; provided this paragraph shall not affect the levying, assessing, and collecting of taxes upon fire, life, or other insurance companies. H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; 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 § 47:1951.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1951.1. Imports subject to ad valorem taxation

RS 1951.1 - Imports subject to ad valorem taxation  A. For the purposes of ad valorem taxation, raw materials, goods, commodities and other articles imported into this state from outside of the continental United States shall not be treated as incorporated into the mass of the property in this state:  1. so long as such imports remain upon the public property of the port authority or docks of any common carrier where such imports first entered this state, or  2. so long as any such imports (other than minerals and ores of the same kind as any mined or produced in this state and manufactured articles) are held in this state in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages, and raw material held in bulk as all or a part of the raw material inventory of manufacturers or processors, solely for manufacturing or processing, or  3. so long as any such imports are held by an importer in any public or private storage in the original form in bales, sacks, barrels, boxes, cartons, containers or other original packages and agricultural products in bulk, and fish meal, fish oil or non-edible fish products in bulk or packaged. This provision shall not apply to a retail merchant holding such imports as part of his stock in trade for sale at retail. B. All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law. C. For the purpose of this Part, "original form" shall mean the smallest bale, sack, barrel, box, carton, container or other original package in which the raw materials, goods, commodities, or other articles can be divided and still be in an original container. Acts 1958, No. 343, §1. Amended by Acts 1960, No. 161, §1; Acts 1962, No. 502, §1; Acts 1978, No. 402, §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 § 47:1951.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1951.2. Exports subject to ad valorem taxation

RS 1951.2 - Exports subject to ad valorem taxation  For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.  All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.  Acts 1958, No. 343, §2. Amended by Acts 1960, No. 161, §2; 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 2019, No. 432, §1, see note. NOTE: This Section was amended by Acts 2019, No. 432, to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
LA Rev Stat § 47:1951.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1951.3. Property stored in transit while moving in interstate commerce

RS 1951.3 - Property stored in transit while moving in interstate commerce  For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.  All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.  Added by Acts 1960, No. 162, §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; Acts 2019, No. 432, §1, see note. NOTE: This Section was amended by Acts 2019, No. 432, to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
LA Rev Stat § 47:1952 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1952. Place and time of listing and assessment

RS 1952 - Place and time of listing and assessment A. All property subject to taxation, including merchandise or stock in trade, shall be placed upon the assessment lists in the respective parishes or districts where situated. Assessments shall be made on the basis of the condition of things existing on the first day of January of each year; however, as to the ownership of immovable property subject to taxation, the assessor may note on the tax roll any transfer of such property which takes place after the first day of January but before the assessor files the tax roll with the tax collector as required in R.S. 47:1993, if practicable. If the assessor makes such note on the tax rolls, the tax notice shall then be sent to such owner in lieu of the owner of the property as of January first. B. All crops, whether growing or gathered, shall be considered as being attached to the realty while in first hands, and shall not be separately taxed while in possession of the lessor or his agent. C. The notes, judgments, accounts and credits of nonresidents doing business in the state, originating from the business done in this state, are subject to taxation at the business domicile in this state of the nonresident person or his business agent or representative, under the same rules and in the same manner that property of a like nature is assessed and taxed within the state. D. Mortgage notes and indebtedness and all evidence of indebtedness, shall be taxable only at the situs and domicile of the holder or owner thereof. E. No property shall be taxed twice in the same year. F. The tax collectors throughout the state shall list for taxation for state and parish taxes all merchandise or stock in trade brought into the several parishes for sale after the assessment rolls for the year are completed, and such officer shall furnish the auditor a duplicate of such assessment, provided nothing in this Paragraph shall apply to merchants or other parties who have been regularly assessed. G. When a line between two parishes divides a tract of land, or plantation, each portion shall be assessed in the parish in which it lies; all movable property shall be assessed in the parish or district where it is located, except as otherwise provided. When the lines of parishes are in dispute as to their real location, the lines as shown by "Hardee's Map" of 1895, shall be the lines for assessment purposes and the parish or parishes affected thereby shall be governed by such lines unless a court having competent jurisdiction shall decree otherwise. Acts 1987, No. 185, §1, eff. Jan. 1, 1988; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; 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 2006, No. 622, §8, eff. Dec. 11, 2006.
LA Rev Stat § 47:1952.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1952.1. Extent and manner of assessment

RS 1952.1 - Extent and manner of assessment Standing timber shall be assessed only to the extent and in the manner such timber was assessed prior to December 31, 1995. Acts 1997, No. 688, §1, eff. July 7, 1997.
LA Rev Stat § 47:1953 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1953. Assessment of corporations generally

RS 1953 - Assessment of corporations generally  Corporations, save those otherwise provided for, shall be assessed directly upon all taxable property owned by such corporations, but unless six months prior and continuous ownership can be shown in any holdings of national, state or municipal bonds or stocks in any corporations whatsoever, then the market value of such holdings shall be assessed to such corporations as so much "money in possession."  Such corporations shall be required to furnish to the assessor within the first twenty days of January of each year, a sworn statement of the cost of their property, real and personal, and the value at which it is carried on the books, and in determining the assessment these valuations shall be considered; such corporations further shall be required to furnish a sworn statement of the earning capacity of the corporation, which earning capacity shall form a basis of estimating the value of its charter or franchise. Any president or other officer who fails to make a sworn return of property and condition to the assessor within the first twenty days of January of each year, shall be guilty of a misdemeanor, and on conviction shall be punished by fine or imprisonment, or both, at the discretion of the court. H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; 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 § 47:1954 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1954. Assessment of insurance companies

RS 1954 - Assessment of insurance companies  All property and assets of life insurance companies organized under the laws of this state, shall be assessed to the corporation as to a natural person, in the name of the corporation, in the parish, town, city, village, or district of its residence, as herein provided and not otherwise, except that taxable real property and tangible personal property shall be assessed at the place such property is situated. The place where its business is located in its charter shall be deemed its residence, provided, its business is actually transacted at such office; but, if it shall establish its home office in any other place than the place named in its charter, then the place where it establishes its home office shall be deemed its residence for all the purposes of this Part. In computing the taxable property of domestic life insurance companies, the value of the real property and tangible personal property on which the company pays taxes and any holding of national, state, or municipal bonds or stocks not subject to taxation held by the company six months prior to the assessment shall be deducted from its net admitted assets above liabilities as testified and shown by the latest report of the secretary of state; and the remainder shall be the amount of intangible personal property for which the company shall be assessed. Provided, that nothing contained in this Section shall impose an ad valorem tax on the premiums on life, health and accident insurance policies. Every insurance company doing business in this state shall, on or before the first day of March, in each year, render to the secretary of state a report, signed and sworn to by its president and secretary of its condition upon the preceding thirty-first day of December, which shall include a detailed statement of its assets and liabilities on that day, the amount and character of business transacted in this state, moneys received and expended during the year and such other information and in such form as he may require. Amended by Acts 1979, No. 254, §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 § 47:1955 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1955. Assessment of property adjudicated to the state

RS 1955 - Assessment of property adjudicated to the state  After property has been adjudicated to the state, it shall be assessed, during the period allowed by existing law for its redemption, in the name of the person to whom it was assessed at the date of the sale. During the period allowed by existing law in which the owner of the property is permitted to redeem it, the tax collector shall not again sell the property under the continued assessment aforesaid while the property remains in a condition of forfeiture to the state, but the assessors of the several parishes of the state shall designate such property as adjudicated to the state, and list and assess it separately from all other property. In the parish of Orleans, property adjudicated to the state shall be listed separately by squares or subdivisions in the same manner as other property not in a state of forfeiture. The continued assessment, or any erroneous assessment in the name of the former owner, or any action of the tax collector in receiving taxes under the continued assessment, or other erroneous assessment, and any continued possession of the property by any former owner during the period allowed by law for the redemption of the property, shall not be considered or construed by any court of this state as an estoppel of the state from claiming the property, or taking physical possession thereof, after the adjudication of the property to the state and during the period of time allowed by law for the redemption of the property, nor as affecting in any way the title of the state to the property, or to its right of possession thereof. 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 § 47:1956 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1956. Preparation, distribution, and return of blank forms for listing and assessing of property

RS 1956 - Preparation, distribution, and return of blank forms for listing and assessing of property A.(1) The tax commission may require the assessors to make up assessment lists in a formal manner and according to a method to be prescribed by it. In such assessment lists it may require the separate valuations of improved and unimproved property and the improvements thereon. The tax commission shall, before the first day of January of each year, prepare and have printed the blank forms prescribed for the listing and assessing of property. The tax commission shall furnish to each assessor throughout the state such quantity of such printed forms as will suffice to secure the listing of all property subject to taxation. (2) Each taxpayer shall fill out a list of his property and make oath to its correctness, in the manner and form prescribed by law, and return such list to the assessor on or before the first day of April of each year. Each tax assessor, in person or by a duly qualified deputy, is authorized to administer oaths or affirmations in the manner required by law for administering oaths. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing, as provided by the laws of this state in other cases. B. The tax commission shall formulate and furnish to each assessor forms pertaining to vessels principally operated within Outer Continental Shelf Lands Act Waters. Such forms shall require a certification from the taxpayer that such vessels reported on the form were principally operated in Outer Continental Shelf Lands Act Waters. Amended by Acts 1952, No. 71, §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; Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.