reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:4302 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4302. Contracts of exemption; renegotiation; violation; lists

RS 4302 - Contracts of exemption; renegotiation; violation; lists A. The Board of Commerce and Industry with approval of the governor may, pursuant to its rule enter into contracts for periods not exceeding five years with businesses, that by rule, shall be defined in a manner consistent with those persons that are defined as an "employer" within the meaning of R.S. 51:2453(2)(f)(i) through (v) located in Louisiana under which such persons are granted exemption from the taxes imposed by this state as provided in R.S. 47:4305, upon the terms, conditions, and limitations specified in this Chapter and subject to such other terms, conditions, and limitations as the board, as established by rule or upon recommendation of the governor and the Department of Economic Development, deems to be in the best interests of the state. B. Each contract of exemption entered into under authority of this Chapter may be renewed for periods of up to five years, provided that the total number of years of exemption shall not exceed fifteen years unless otherwise provided in R.S. 47:3204(B)(1)(c). C. Upon violation of any of the terms and conditions of the contract under which exemptions are granted, the Board of Commerce and Industry, with approval of the governor, shall give notice thereof in writing, and unless the violation is corrected within ninety days, any remaining portion of the exemption from taxation granted under any contract entered into under this Chapter may be terminated. D.(1) All exemptions from taxation granted under contracts entered into under authority of this Chapter shall be listed, together with the amount of the exemptions, by the board and a copy of each such listing shall be submitted to the agencies of the state which collect the taxes from which such exemptions have been granted. Each such collecting agency shall make and maintain a list of all such exemptions in effect. Whenever any exemption, or any part thereof, ceases by reason of a violation of the terms of the contract under which it was granted, or for any other cause, the board shall notify the collecting agencies. (2) If the collecting agencies receive notice that the exemption, or any part thereof, has ceased by reason of a violation of the terms of the contract under which it was granted after the establishment has already received the exemption, then the amount exempted for the year in which the violation occurred, and for each year thereafter in which the violation is not remedied shall be considered a tax due as of December thirty-first of the year in which the violation occurred, and for each year thereafter in which an exemption is used and the violation is not remedied and it shall be collected by the collecting agencies in the same manner and subject to the same provisions for the collection of other tax debts. Added by Acts 1982, No. 773, §1; Acts 2002, No. 36, §1, eff. June 25, 2002; Acts 2005, No. 403, §1; Acts 2007, No. 389, §1, eff. July 10, 2007.
LA Rev Stat § 47:4303 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4303. Review of exemption applications

RS 4303 - Review of exemption applications A. Applications for contracts of exemption shall be addressed to the Department of Economic Development, and a notice of the application and amount and type of exemption thereof shall be transmitted to each member of the legislature and to the assessor and governing authority of each political subdivision wherein said manufacturing establishment is located or is to be located, at the same time the application is sent to the Department of Economic Development. The Department of Economic Development shall review applications to determine whether the requirements for an exemption contract have been satisfied, and shall determine whether exemptions should be provided in a contract of exemption to be recommended to the Board of Commerce and Industry. The Department of Revenue shall aid the Department of Economic Development in determining whether the tax information furnished by the applicant is true and correct. B. The Board of Commerce and Industry shall review any recommendations for exemptions made by the governor and the Department of Economic Development. The board shall conduct public hearings on any application for exemption, upon such terms and under such procedures as it shall provide by rule. The board shall forward its recommendations, together with the proposed contract between the board and the applicant and all other supporting documents to the Department of Economic Development, to the governor and the Legislative Budget Committee, to the assessor and to each member of the legislature, and to the governing authority of said political subdivision prior to action by the governor thereon. Upon receipt, of the recommendations and proposed contract the governor and the Legislative Budget Committee shall each have thirty days to approve or reject the contract and, if approved, to thereafter return the contract to the board, and the Departments of Economic Development and Revenue for implementation. Added by Acts 1982, No. 773, §1; Acts 1997, No. 658, §2; Acts 2005, No. 403, §1.
LA Rev Stat § 47:4305 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4305. Granting of contract

RS 4305 - Granting of contract  A. Whenever the governor and the Legislative Budget Committee finds that the contract submitted by the Board of Commerce and Industry satisfies the requirements of this Chapter, they shall advise the Board of Commerce and Industry that it may enter into a contract with such establishment exempting it from taxation as provided in this Section. B. Exemptions from taxation may be granted for the following: (1) The corporation franchise tax. (2) The corporation income tax. (3) Sales and use taxes imposed by the state on machinery and equipment to be used by the applicant, on materials and building supplies, whether purchased directly or through a contractor, to be used in repair, reconstruction, modification, or construction of plant and facilities, and on materials and supplies necessary for or used in the manufacture or production of the product of the applicant. (4) Sales and use taxes imposed by the state on any other goods and services used or consumed by the applicant. (5) Any other taxes imposed directly by the state on the applicant. Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.
LA Rev Stat § 47:4306 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4306. Rules and regulations

RS 4306 - Rules and regulations The Department of Economic Development and the Board of Commerce and Industry may make and promulgate such rules and regulations consistent with the provisions of this Chapter as are necessary to carry out the provisions of this Chapter. Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.
LA Rev Stat § 47:4311 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4311. Findings and purpose

RS 4311 - Findings and purpose   It is recognized as essential to the continued growth and development of the state and to the continued prosperity and welfare of the people of the state that the expansion, restoration, improvement, and development of existing commercial structures and owner-occupied residences in downtown, historic, and economic development districts be encouraged in order to provide for the development and improvement of local communities, the fullest use of underutilized resources, and the enhancement of the tax base. For these reasons the legislature proposed and the people of Louisiana adopted Article VII, Section 21(H) of the Constitution of Louisiana to provide a means by which owners of such properties who expand, restore, improve, or develop them may pay ad valorem taxes for five years based upon the assessed valuation of the property for the year prior to the commencement of the expansion, restoration, improvement, or development. It is the purpose of this Chapter to provide the procedures and conditions for the granting of contracts for such purpose by the State Board of Commerce and Industry in accordance with the provisions of the Louisiana Constitution.   Acts 1990, No. 503, §1.
LA Rev Stat § 47:4312 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4312. Definitions

RS 4312 - Definitions  For purposes of this Chapter, the following terms shall have the meanings indicated unless the context clearly indicates otherwise:  (1) "Board" means the State Board of Commerce and Industry or its successor.  (2) "Downtown district" means a downtown development district or central business development district created by law or pursuant to law. The board may determine whether or not a district complies with this definition.  (3) "Economic development district" means a district created for the purpose of economic development established by a local governing authority, in accordance with law, or for applications received on or after July 1, 2019, an opportunity zone as designated by the federal government pursuant to the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and federal regulations. The board may determine whether or not a district complies with this definition.  (4) "Historic district" means:  (a) A district listed in or pending being listed in the National Register of Historic Places;  (b) A district created by a local governing authority in accordance with the provisions of Chapter 16 of Title 25 of the Louisiana Revised Statutes of 1950 or in accordance with R.S. 33:4571 et seq.; or  (c) An historic structure or structures listed individually in or pending being listed in the National Register of Historic Places.  (5) "Local governing authority" means the governing authority of the parish in which the downtown, historic, or economic development district is located unless the district is located within a municipality, in which case "local governing authority" shall mean the governing authority of the municipality. If the district is located partly in a municipality, "local governing authority" shall mean the governing authority of the parish and the governing authority of the municipality.  (6) "Owner-occupied residence" means any structure occupied by the owner thereof and used principally for residential use. Such term shall also include condominium units, duplexes, and other multiple residence structures in which the owner thereof resides.  Acts 1983, No. 445, §1; Acts 1990, No. 503, §1; Acts 2019, No. 251, §1, eff. June 11, 2019.
LA Rev Stat § 47:4313 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4313. Contracts of limited exemption

RS 4313 - Contracts of limited exemption A.(1) The board, with the approval of the governor and the local governing authority, may enter into a contract granting to a property owner who proposes the expansion, restoration, improvement, or development of a commercial structure or structures or an owner-occupied residence in a downtown, historic, or economic development district the right for five years after completion of the work to pay ad valorem taxes based upon the assessed valuation of the property for the year prior to the commencement of the expansion, restoration, improvement, or development. (2) Such contracts shall be upon the terms, conditions, and limitations specified in Article VII, Section 21(H) of the constitution and in this Chapter and subject to such other terms, conditions, and limitations as the board, on recommendation of the Department of Economic Development, deems to be in the best interests of the state. B.(1) On the initiative of the board or upon receipt of a written complaint that the terms of the contract have been violated, the secretary of the Department of Economic Development shall cause a full investigation to be made on behalf of the board. He shall have full authority for such investigation, including but not limited to authority to obtain reports or other pertinent records or other information from the person to whom the limited exemption was granted by contract. (2) Upon determination by the board that a violation of any of the terms and conditions of the contract under which such limited exemption is granted has occurred, the board, with approval of the governor and the local governing authority, shall give notice thereof in writing, and unless the violation is corrected within ninety days, any remaining portion of the limited exemption from taxation granted under any contract entered into under this Chapter may be terminated. C.(1) Each limited exemption from taxation granted under a contract entered into under authority of this Chapter shall be listed, together with the amount of the assessed valuation of the property for the year prior to the commencement of the work, being the assessed valuation upon which the property shall be taxed for the term of the limited exemption, by the board and a copy of each such listing shall be submitted to the assessor of the parish in which such property is located. (2) The assessor shall make and maintain a list of all such exemptions in effect. (3) Whenever any exemption ceases by reason of a violation of the terms of the contract under which it was granted, or for any other cause, the board shall notify the assessor who shall notify the tax collector for the parish. Acts 1983, No. 445, §1; Acts 1984, No. 783, §1; Acts 1990, No. 503, §1; Acts 2001, No. 9, §7, eff. July 1, 2001.
LA Rev Stat § 47:4314 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4314. Review of exemption applications

RS 4314 - Review of exemption applications A. Each application for a contract of limited exemption shall be addressed to the Department of Economic Development. Such application shall be on such form as the department may prescribe and shall be filed with the department. The Department of Economic Development shall forward the application to the local governing authority for review. B.(1) Upon receipt of the application, the local governing authority shall notify each tax recipient body affected by the contract for a limited exemption and shall make available to each such body the application and all supporting documents. (2) Before notifying the board of its approval or disapproval of the contract application, the local governing authority shall conduct a public hearing on the proposed limited exemption. Notice of the time and place of the hearing shall be published at least twice in the official journal of the local governing authority, and at least ten days shall elapse between the first publication and the date of the hearing. Each affected tax recipient body shall be given written notice of the hearing at least ten days prior to such hearing. (3) After such hearing the local governing authority shall determine whether to approve or disapprove the application for a contract and shall make a report of the reasons for its decision. (4) The local governing authority shall, within sixty days after receipt of the application from the Department of Economic Development, file with the department a statement of its decision to approve or disapprove the application, the reasons therefor, and any supporting documents. C. The Department of Economic Development shall review applications to determine whether the requirements for a limited exemption contract as provided in this Chapter and the rules and regulations adopted pursuant thereto have been satisfied and shall determine whether a contract of limited exemption should be approved and shall make its recommendations to the board. The board shall review any recommendation for or against a limited exemption contract made by the department. If the board determines that a limited exemption contract shall be granted, it shall forward the recommendation together with all supporting documents to the governor. D. The governor shall notify the board in writing of his decision to approve or disapprove the application within thirty days after receipt of the recommendation of the board. Added by Acts 1983, No. 445, §1. Amended by Acts 1984, No. 783, §1.
LA Rev Stat § 47:4316 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4316. Granting of contract

RS 4316 - Granting of contract  A. Whenever the governor and the local governing authority notify the board that they have approved the application for limited exemption as provided in R.S. 47:4313, the board may enter into a contract with the applicant granting the limited exemption provided for in this Chapter.  B. The effective date of the contract shall be December 31 of the year in which effective use of the structure began after construction of the project was initiated or in which construction was essentially completed; except in Orleans Parish, in which case the effective date of the contract shall be July 31 of the applicable year.  C. The limited exemption granted pursuant to this Chapter shall be effective for a period of five years unless terminated as otherwise provided for in this Chapter.  Added by Acts 1983, No. 445, §1.
LA Rev Stat § 47:4317 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4317. Reports to parish assessor

RS 4317 - Reports to parish assessor  The owner of the project granted a limited exemption pursuant to the provisions of this Chapter shall file with the assessor of the parish in which the structure is located any report required by law on forms furnished by the assessor in order that the property granted the limited exemption may be separately listed on the assessment rolls. Such listing shall not affect the limited exemption granted pursuant to this Chapter.  Added by Acts 1983, No. 445, §1.
LA Rev Stat § 47:4318 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4318. Transfer of contract

RS 4318 - Transfer of contract  If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and the board.  Added by Acts 1983, No. 445, §1.
LA Rev Stat § 47:4319 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4319. Rules and regulations

RS 4319 - Rules and regulations The Department of Economic Development and the board may make and promulgate such rules and regulations consistent with the provisions of this Chapter as are necessary to carry out the provisions of this Chapter. Added by Acts 1983, No. 445, §1.
LA Rev Stat § 47:4352 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4352. Program administration

RS 4352 - Program administration There is hereby established a program to implement the exemption provided by Article VII, Section 21(L) of the Constitution of Louisiana. The program shall be implemented and administered by the Department of Economic Development, which shall adopt and promulgate such rules as are necessary for the administration of the program in compliance with the Administrative Procedure Act except that the department may promulgate such rules only after approval of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs meeting jointly within sixty days of publication of such proposed rules in the Louisiana Register. Acts 2012, No. 499, §1, eff. Jan. 1, 2013; Acts 2013, No. 220, §21, eff. June 11, 2013.
LA Rev Stat § 47:4353 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4353. Parish participation

RS 4353 - Parish participation A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities: (1) The parish governing authority. (2) All municipalities in the parish which levy an ad valorem tax. (3) All school boards in the parish which levy an ad valorem tax. (4) The parish law enforcement district. (5) The assessor. B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts. Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
LA Rev Stat § 47:4354 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§4354. Targeted non-manufacturing business

RS 4354 - Targeted non-manufacturing business A targeted non-manufacturing business shall meet all of the following requirements: (1) The business undertakes a project to establish a new or expanded facility in the state. (2) The primary activities at the facility are or will be among the following targeted non-manufacturing business activities: corporate headquarters, distribution facilities, data services facilities, research and development operations, and digital media and software development centers. (3) With the exception of a business providing at least fifty new headquarters jobs or shared service center jobs, a business primarily engaged in retail sales, real estate, professional services, natural resource extraction or exploration, financial services, or venture capital funds, shall not be eligible for the program. No business engaged in gaming or gambling shall be eligible for the program. (4) Within the time period provided in the contract, the business shall make capital expenditures of at least twenty-five million dollars for the facility, and create and maintain at least fifty new direct jobs. (5) At least fifty percent of total annual sales by the business from a Louisiana site or sites are to out-of-state customers or buyers, or to in-state customers or buyers but the product or service is resold by the purchaser to an out-of-state customer or buyer for ultimate use, or to the federal government, or any combination thereof. The secretary, at his discretion, may include sales by closely associated affiliates of the business in determining the percentage of sales meeting this requirement. Acts 2012, No. 499, §1, eff. Jan. 1, 2013.