Terms Used In Louisiana Revised Statutes 13:5910

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

In the event the provisions of Act 689 of the Regular Session of the Legislature for 19761 are held not applicable to multiple parish taxing districts and revenue from such districts is excluded from the revenue produced by the sheriff’s commission on ad valorem taxes for the fiscal year 1976-1977 and from the certification made by the legislative auditor, as provided by La. Rev. Stat. 13:5903, the sheriff and tax collector of each parish in a multiple parish taxing district shall deduct a fifteen percent commission on all ad valorem taxes collected in each parish for and on behalf of the multiple parish taxing district.

Added by Acts 1978, No. 338, §1 ; Redesignated from La. Rev. Stat. 33:9009 pursuant to Acts 2011, No. 248, §3.

1Acts 1976, No. 689 enacted La. Rev. Stat. 33:9001 to 33:9008, amended and reenacted La. Rev. Stat. 33:1421 and subsecs. A, B, and D of La. Rev. Stat. 33:1423, and repealed subsec. E of La. Rev. Stat. 33:1423.