reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:1711 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1711. Waiver of homestead exemption

RS 1711 - Waiver of homestead exemption A. A taxpayer who is entitled to a homestead exemption on property may waive such exemption and pay the ad valorem tax due based on the entire amount of assessed valuation of the property. Once the taxpayer has waived his homestead exemption and paid the ad valorem tax on his property, he may apply for the sales tax credit provided for in R.S. 47:315.4. B. A waiver of homestead exemption for the purposes of this Section shall be in writing and recorded annually in the mortgage records of the parish where the homestead is situated. The waiver shall be filed not later than July thirtieth of each year and shall be applicable for the calendar year in which filed. If the homestead is owned by more than one person, the signatures of all owners shall be required for the waiver. C. Any additional funds received under these provisions shall be remitted to the sheriff or property tax collector of the parish in which the property is located, who shall then remit the amount, minus administrative costs, to the single sales tax collector for the parish. Acts 1999, No. 1266, §1, eff. July 12, 1999.
LA Rev Stat § 47:1712 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1712. Application procedure; special assessment level

RS 1712 - Application procedure; special assessment level Any person who qualifies for the special assessment level set forth in Article VII, Section 18(G) of the Constitution of Louisiana shall apply for the special assessment by completing an application form certifying his qualifications for the special assessment. Such application may be submitted in person or by first class mail. The application form shall be designed by the tax commission and shall be provided to every assessor in this state. The assessor shall not keep a copy of the applicant's federal or state income tax return or picture identification of the applicant for his records. Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002.
LA Rev Stat § 47:1713 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1713. Special assessment level for certain trusts

RS 1713 - Special assessment level for certain trusts  A. A trust shall be eligible for the special assessment level if all of the following apply:  (1) The settlor or settlors of the trust were the immediate prior owner or owners of the homestead.  (2) The naked ownership of the homestead was transferred to the trust.  (3) The settlor or settlors retained a usufruct on the homestead.  (4) The settlor or settlors continue to occupy the homestead.  (5) The settlor or settlors would have been eligible for the special assessment level had they retained the naked ownership of the homestead.  B.(1) If a trust would have been eligible for the special assessment level pursuant to this Section prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.  (2) If a trust has remitted a payment at the higher assessment level and is later determined to be eligible for the special assessment level pursuant to this Subsection, then upon a showing by the trust of eligibility, any payment in excess of the special assessment level shall abate subsequent years' ad valorem taxes on the property until the payment has been exhausted.  Acts 2018, No. 659, §1, eff. December 12, 2018.
LA Rev Stat § 47:1714 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts

RS 1714 - Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts  A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled veteran or a surviving spouse if all of the following apply:  (1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(K) of the Louisiana Constitution.  (2) The settlor or settlors of the trust were the immediate prior owners of the homestead.  (3) The naked ownership of the homestead was transferred to the trust.  (4) The settlor or settlors retained a usufruct on the homestead.  (5) The settlor or settlors continue to occupy the homestead.  (6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(K) of the Louisiana Constitution had they retained the naked ownership of the homestead.  Acts 2018, No. 659, §1, eff. December 12, 2018.
LA Rev Stat § 47:1715 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1715. Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts

RS 1715 - Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trusts  A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(M) of the Louisiana Constitution which provides an exemption for the surviving spouse of certain persons who died while performing their duties as a member of the military, law enforcement or fire protection officer, volunteer firefighter, medical responder, technician, or paramedic as provided in the Louisiana Constitution, if all of the following apply:  (1) The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(M) of the Louisiana Constitution.  (2) The settlor or settlors of the trust were the immediate prior owners of the homestead.  (3) The naked ownership of the homestead was transferred to the trust.  (4) The settlor or settlors retained a usufruct on the homestead.  (5) The settlor or settlors continue to occupy the homestead.  (6) The settlor or settlors would have been eligible for the exemption established under Article VII, Section 21(M) of the Louisiana Constitution had they retained the naked ownership of the homestead.  Acts 2018, No. 659, §1, eff. December 12, 2018.
LA Rev Stat § 47:1716 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1716. NOTE: R.S. 47:1716 was 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.

NOTE: R.S. 47:1716 was 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 § 47:1801 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1801. §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.

RS 1801 - §§1801-1808. REPEALED BY ACTS 1989, NO. 662, §8, EFF. JULY 7, 1989.
LA Rev Stat § 47:1831 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1831. Creation; abolishment of Boards

RS 1831 - Creation; abolishment of Boards  There shall be a state agency to be known as the Louisiana Tax Commission, hereinafter referred to as the tax commission which shall be a continuation of the commission created in Act 140 of 1916, and which succeeded to certain powers and duties of the State Board of Appraisers and the State Board of Equalization. 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 § 47:1832 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1832. Compensation; tenure; vacancies; salary

RS 1832 - Compensation; tenure; vacancies; salary A.(1) The tax commission shall be composed of five members appointed by the governor from the state public service commission districts to serve at his pleasure. Vacancies in unexpired terms shall be filled by appointment by the governor. Each appointment by the governor shall be submitted to the Senate for confirmation. (2)(a) The three commission members appointed by the governor prior to May 1, 2004, shall continue to serve at the pleasure of the governor. Appointments made by the governor to replace any commission member serving prior to May 1, 2004, shall be made from separate public service commission districts not represented by a serving member of the commission. (b) The two additional members of the commission to be appointed by the governor by August 1, 2004, shall be appointed from separate public service commission districts and shall not be appointed from the same public service commission district as a commission member serving prior to May 1, 2004. Vacancies shall be filled from the same public service commission district as the original appointment. (c) Appointments made by the governor pursuant to this Paragraph after May 1, 2004, shall ensure that no members shall be appointed from the same public service commission district. (3) Effective August 1, 2008, one member of the commission shall be appointed from each public service commission district. B. The governor shall designate one of the members as chairman. The salaries of the chairman and members of the tax commission shall be set by the governor. Amended by Acts 1956, No. 125, §1; Acts 1965, No. 53, §2; Acts 1970, No. 276, §1; Acts 1975, No. 139, §2; Acts 1978, No. 355, §1. Acts 1984, No. 195, §1, eff. June 28, 1984; Acts 1988, 1st Ex. Sess., No. 3, §1, eff. March 28, 1988; 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. 112, §1, eff. May 28, 2004. NOTE: SEE ACTS 1984, NO. 195, §2.
LA Rev Stat § 47:1833 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1833. Members; oath; bond; qualifications

RS 1833 - Members; oath; bond; qualifications  Each member shall take the oath of office and furnish a solvent bond, for the faithful performance of his duties, according to law, in the sum of ten thousand dollars, to be paid for by the tax commission, within thirty days after his appointment. No person appointed as a member of the tax commission shall be under any employment, outside of his duties as a member of the tax commission, for which he shall draw any remuneration, unless he shall first have disclosed to the other members of the commission and caused to be recorded in the minutes and records of the commission the fact of such employment, stating its nature but not the amount of compensation therefor; and he shall indicate in the records of the tax commission from what class of property or investment he may derive income, but not the amount thereof. No employee of the tax commission shall have other employment or draw or take any salary, wage, commission, gift, gratuity, or emolument, for any accommodation or service rendered to another than the tax commission, unless the nature of such accommodation, service, or employment and the remuneration therefor shall be first known and approved by the tax commission. The violation of this provision shall be a misdemeanor punishable by a fine not exceeding five hundred dollars or imprisonment in jail not exceeding thirty days; such violation known to the tax commission, or any member thereof, shall without discretion, be reported to the proper prosecuting officer; the failure so to do shall be deemed a neglect of duty. The provisions of this section shall be read by the tax commission in session to each and every employee. Each member shall devote his entire time to the duties of his office, and shall engage in no occupation or business interfering, or inconsistent, with his duties. Amended by Acts 1968, No. 565, §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 § 47:1834 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1834. Domicile and transaction of business

RS 1834 - Domicile and transaction of business  The domicile of the tax commission shall be at the state capital, and immediately after the appointment of the members, the governor shall designate the chairman and they shall organize. A majority of the tax commission shall constitute a quorum for the transaction of business and the performance of its duties. The tax commission shall be open for the transaction of business every day, Sundays and legal holidays excepted. The tax commission may hold sessions or conduct investigations at any place other than the capital when it is deemed necessary to facilitate the performance of its duties; and any member may be designated by the tax commission to hold hearings or conduct investigations, either at the capital or any other place, and report the result thereof to the tax commission for action. Likewise, the tax commission may name and appoint, in any instance where such appointment may appear to further the objects of this Title, persons to make investigations and hold public hearings, with the same authority that the tax commission, or any member thereof, would have, the result of such investigations and hearings to be referred to the tax commission as it may require. Where such person is designated, he shall have a written order to that effect from the tax commission instructing him in the objects desired to be accomplished by such investigations or hearings. Such order shall be full authority for the persons so designated to do all acts that any member of the tax commission would have authority to do in the matter of making such investigations or holding such hearings; all orders, notices, and the like issued in such case by the designated person shall be in the name of the tax commission by the person. 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 § 47:1836 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1836. Studies and reports

RS 1836 - Studies and reports  In addition to the duties prescribed elsewhere in this Title, the tax commission shall examine carefully into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of or discovered, and ascertain wherein existing laws are defective or are improperly or negligently administered. The tax commission shall also investigate the tax systems of other states and countries and formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and secure just and equal taxation. The tax commission shall transmit to the governor and to each member of the legislature, not less than thirty days before the meeting of the legislature, a communication setting forth, in an abbreviated, clear and concise form such facts drawn from the tax commission's general report as may be instructive to the members in regard to existing conditions or needed legislation. 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 § 47:1838 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1838. Fees

RS 1838 - Fees  The tax commission is hereby authorized on an interim basis for the period beginning on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in connection with services performed by the commission:  (1) A fee for the assessment of public service properties at the rate of four hundredths of one percent of the assessed value of such properties to be paid by each public service property which pays ad valorem taxes.  (2) A fee for the assessment of insurance companies, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each insurance company which pays ad valorem taxes.  (3) A fee for the assessment of financial institutions, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each bank stock and loan and finance company which pays ad valorem taxes. NOTE: Paragraph (4) eff. until July 1, 2022. See Acts 2021, No. 114.  (4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Fund created by R.S. 47:1835. NOTE: Paragraph (4) as amended by Acts 2021, No. 114, eff. July 1, 2022.  (4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Dedicated Fund Account created by R.S. 47:1835.  Acts 1992, No. 521, §1, eff. June 26, 1992; Acts 1993, No. 695, §1, eff. June 21, 1993; 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 1996, 1st Ex. Sess., No. 90, §1; Acts 1999, No. 39, §1; Acts 2001, No. 956, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2003, No. 42, §1; Acts 2004, No. 285, §1, eff. July 1, 2004; Acts 2006, No. 179, §1, eff. July 1, 2006; Acts 2008, No. 324, §1, eff. July 1, 2008; Acts 2010, No. 464, §1, eff. July 1, 2010; Acts 2014, No. 215, §1, eff. July 1, 2014; Acts 2016, No. 551, §1, eff. July 1, 2016; Acts 2018, No. 120, §1, eff. July 1, 2018; Acts 2021, No. 62, §1, eff. July 1, 2021; Acts 2021, No. 114, §18, eff. July 1, 2022.
LA Rev Stat § 47:1852 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1852. Duty to file annual reports

RS 1852 - Duty to file annual reports A. Each company whose property is subject to taxation in this state, shall prepare and deliver to the Louisiana Tax Commission each year a report showing such information with regard to the property it owns or uses as of January first, as the Louisiana Tax Commission may by regulation prescribe. This report shall be filed on or before April first of each calendar year. The following attestation shall be signed by a principal officer or authorized agent of the company and annexed to the report: "Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete." B. Any individual who willfully subscribes a report required by this Section which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine not to exceed one thousand dollars or imprisonment not to exceed six months. C. Notwithstanding any other fine or penalty imposed by this Part, a company, whose principal officer or authorized agent has willfully subscribed a report required under this Section which he does not believe to be true and correct as to every material matter, shall be liable for a civil penalty equal to ten per cent of the taxes due under the corrected or changed assessment of the company. D. If any company shall refuse or willfully neglect to make any reports required by the Louisiana Tax Commission, or shall refuse to permit an inspection and examination of its property, records, books, accounts or other papers when requested by the Louisiana Tax Commission pursuant to the provisions of R.S. 47:1837 or shall refuse or willfully neglect to appear in obedience to a summons issued pursuant to the provisions of R.S. 47:1837, the Louisiana Tax Commission shall determine the fair market value of the property according to its best judgment, and based upon such information as is in its possession, and the company shall have no legal right or cause to question or contest the determination of fair market value by the Louisiana Tax Commission, except upon proof of actual fraud on the part of the Louisiana Tax Commission as against the company so assessed. E. All reports required and submitted under this Section shall be used by the Louisiana Tax Commission only for the purpose of securing a correct fair market value and shall not be subject to inspection by the public. However, the assessment made by the tax commission shall be available to the public. Added by Acts 1976, No. 703, §1. Acts 1984, No. 106, §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 2004, No. 591, §1, eff. Jan. 1, 2005. NOTE: SEE ACTS 1984, NO. 106, §2.
LA Rev Stat § 47:1852.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§1852.1. Delinquency in filing annual reports

RS 1852.1 - Delinquency in filing annual reports Should any company fail to file, on or before April first, the complete annual report required by R.S. 47:1852, the Louisiana Tax Commission shall advise the company in writing on or before April fifteenth of its delinquency and, thereafter, should the company fail to file the annual report on or before May first, the Louisiana Tax Commission shall certify the annual report as being delinquent. Any company certified as delinquent shall be subject to a civil penalty of not more than two hundred dollars for each day's delinquency. Any penalties imposed shall be imposed only after a hearing before the Louisiana Tax Commission. Any appeal from the imposition of penalties by the Louisiana Tax Commission shall be appealable to the Nineteenth Judicial District Court and be tried by summary proceeding. Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005.