Any person who qualifies for the special assessment level set forth in La. Const. Art. VII, § 18(G) 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.