Sections
Chapter 1 Annual Levy 47:1702 – 47:1716
Chapter 2 State Supervision of Levy and Assessment 47:1831 – 47:1876
Chapter 3 Assessment 47:1901 – 47:1998.1
Chapter 4 Payment and Collection 47:2051 – 47:2066
Chapter 5 Payment and Collection Procedure; Tax Sales; Adjudicated Property 47:2121 – 47:2292
Chapter 6 Use Value and Fair Market Value 47:2301 – 47:2332

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle III

  • Acquiring person: means either of the following:

    (a)  A person acquiring tax sale title to a tax sale property. See Louisiana Revised Statutes 47:2122

  • Adjudicated property: means property of which tax sale title is acquired by a political subdivision pursuant to R. See Louisiana Revised Statutes 47:2122
  • Adult: means an individual who has attained the age of eighteen years. See Louisiana Revised Statutes 9:2260.1
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Airline: means a company engaged in the business of transporting passengers and/or property for hire on regularly scheduled flights within, into, or from this state. See Louisiana Revised Statutes 47:1851
  • Allegation: something that someone says happened.
  • Allocation: means the official determination of the class to which a position in the classified service belongs. See Louisiana Revised Statutes 33:2393
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Applicant: means a person or place of business that makes a formal application for a license, permit, certification, registration, or certificate issued pursuant to this Title. See Louisiana Revised Statutes 3:1
  • Applicant: means any person applying for a license under this Chapter. See Louisiana Revised Statutes 37:3103
  • Appointing authority: means any officer, board, agency, commission, or person having the power to make appointments to positions in the city service. See Louisiana Revised Statutes 33:2393
  • Appointment: means the designation of a person, by due authority, to become an employee in a position, and his induction into employment in the position. See Louisiana Revised Statutes 33:2393
  • Appraisal: A determination of property value.
  • Apprentice: means an individual engaged in learning the theory and practice of electrology in an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
  • Apprentice: means any person who is employed, either directly or indirectly, by an auctioneer to deal or engage in auctions or who is studying to become an auctioneer. See Louisiana Revised Statutes 37:3103
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessed benefits: means the increased value accruing to lands and other property by reason of the improvements set out in the plan for reclamation. See Louisiana Revised Statutes 38:1601
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attending physician: means the physician who has primary responsibility for the treatment and care of the patient. See Louisiana Revised Statutes 40:1151.1
  • Auction: means the sale by competitive bid of any property which sale consists of a series of invitations for offers to purchase property made by the auctioneer and offers to purchase made by members of the audience culminating in the acceptance by the auctioneer of the highest or most favorable bid. See Louisiana Revised Statutes 37:3103
  • Auctioneer: means any person who, for another, with or without receiving or collecting a fee, commission, or other valuable consideration, sells or offers to sell property at an auction. See Louisiana Revised Statutes 37:3103
  • Authenticate: means either of the following:

    (a)  To sign. See Louisiana Revised Statutes 47:2122

  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bank: means any "insured bank" as such term is defined in Section 3(h) of the Federal Deposit Insurance Act, 12 U. See Louisiana Revised Statutes 6:532
  • Bank holding company: means any company that  directly or indirectly controls a bank, and, unless the context requires otherwise, includes a Louisiana bank holding company, an out-of-state bank holding company, or a foreign bank holding company. See Louisiana Revised Statutes 6:532
  • Banking office: means any branch of an out-of-state bank. See Louisiana Revised Statutes 6:532
  • Beneficiary: means an individual for whom property has been transferred to or held under a declaration of trust by a custodial trustee for the individual's use and benefit under this Chapter. See Louisiana Revised Statutes 9:2260.1
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the Louisiana Board of Chiropractic Examiners. See Louisiana Revised Statutes 37:2801
  • Board: means the State Board of Electrolysis Examiners. See Louisiana Revised Statutes 37:3051
  • Board: means the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:1
  • Board: means the Louisiana Auctioneers Licensing Board created in this Chapter. See Louisiana Revised Statutes 37:3103
  • Board of commissioners: means a group of persons appointed under the provisions of law to exercise certain authorities over and have oversight and control of a levee district or levee and drainage district. See Louisiana Revised Statutes 38:281
  • Board of Trustees: shall mean the Board provided for in R. See Louisiana Revised Statutes 11:1581
  • Boat trailer: means a noncommercial vehicle of the trailer or semi-trailer type used solely and exclusively for transporting pleasure watercraft and having a loaded grossweight of not more than one thousand five hundred pounds. See Louisiana Revised Statutes 47:451
  • Bonded manufacturer: means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by R. See Louisiana Revised Statutes 47:712
  • Bonds: means any debt obligations issued by any governmental unit, as hereinafter defined, and shall include, but not by way of limitation, the following: bonds, refunding bonds, notes, and certificates payable from and secured by (a) ad valorem and other taxes, (b) other revenues from whatever source derived, and (c) local or special assessments. See Louisiana Revised Statutes 13:5121
  • Burial: means the placement of human remains in a grave. See Louisiana Revised Statutes 8:1
  • Cardiopulmonary resuscitation: means those measures used to restore or support cardiac or respiratory function in the event of a cardiac or respiratory arrest. See Louisiana Revised Statutes 40:1151.1
  • care funds: includes both general and special care funds. See Louisiana Revised Statutes 8:1
  • Cemetery: means a place used or intended to be used for the interment of the human dead. See Louisiana Revised Statutes 8:1
  • Cemetery authority: means any person, firm, corporation, limited liability company, trustee, partnership, association or municipality owning, operating, controlling or managing a cemetery or holding lands within this state for interment purposes. See Louisiana Revised Statutes 8:1
  • Cemetery space: means a grave, crypt, vault, niche, tomb, lawn crypt, or any other property used or intended to be used for the interment of human remains. See Louisiana Revised Statutes 8:1
  • Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
  • Chambers: A judge's office.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • class of positions: means a definitely recognized kind of employment in the classified service, designed to embrace positions that are so nearly alike in the essential character of their duties, responsibilities, and consequent qualification requirements, that they can fairly and equitably be treated alike under like conditions for all personnel purposes. See Louisiana Revised Statutes 33:2393
  • Classification plan: means all the classes of positions established for the classified service. See Louisiana Revised Statutes 33:2393
  • Classified service: means all offices and positions of trust or employment in the city service, except those placed in the unclassified service by this Part. See Louisiana Revised Statutes 33:2393
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Commercial vehicle: means every vehicle used or operated upon the public highways in connection with any business function except that of a common carrier or a contract or charter carrier, and except vehicles owned and used by churches, church schools, and religious orders for their purposes. See Louisiana Revised Statutes 47:451
  • Commission: means the Horticulture Commission of Louisiana. See Louisiana Revised Statutes 3:3803
  • Commission: means the city civil service commission. See Louisiana Revised Statutes 33:2393
  • Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3803
  • commissioner: means the "Commissioner, Louisiana Department of Agriculture. See Louisiana Revised Statutes 3:4201
  • Commissioner: means the commissioner of financial institutions for the state of Louisiana. See Louisiana Revised Statutes 6:532
  • Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Commissioner: means the secretary of the Department of Public Safety as provided for in R. See Louisiana Revised Statutes 47:451
  • Company: means any corporation, business trust, partnership, association, or similar organization, including a bank, but shall not include any corporation the majority of the shares of which are owned by the United States or by any state. See Louisiana Revised Statutes 6:532
  • Company: means a person, firm, association, organization, partnership, or corporation. See Louisiana Revised Statutes 47:1851
  • Competitive position: means any position in the classified service that is subject to the requirements of this Part relating to appointment on the basis of competitive tests of fitness, and applies to every position in the classified service that is not expressly excepted or included among the positions in the unclassified service. See Louisiana Revised Statutes 33:2393
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Conservation servitude: means a nonpossessory interest of a holder in immovable property imposing limitations or affirmative obligations the purposes of which include retaining or protecting natural, scenic, or open-space values of immovable property, assuring its availability for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 9:1272
  • Control: means any of the following:

    (i)  The power or ability, directly or indirectly, to vote or cause to be voted twenty-five percent or more of any class of voting securities of a company. See Louisiana Revised Statutes 6:532

  • Cooperative purchasing: means procurement conducted by or on behalf of more than one public procurement unit or by a public procurement unit with an external procurement activity or by a private procurement unit. See Louisiana Revised Statutes 39:1556
  • Corporation: means any corporation or limited liability company now or hereafter organized, which is or may be authorized by its articles or operating agreement to conduct any one or more of the businesses of a cemetery. See Louisiana Revised Statutes 8:1
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Court: means a court of competent jurisdiction. See Louisiana Revised Statutes 9:2260.1
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Credit: includes every claim and demand for money, labor, merchandise and other valuable things. See Louisiana Revised Statutes 47:1702
  • Cremated remains: means human remains after cremation in a crematory. See Louisiana Revised Statutes 8:1
  • Cremation: means the reduction of the body of a deceased person to cremated remains in a crematory. See Louisiana Revised Statutes 8:1
  • Crematory: means a building or structure containing one or more retorts for the reduction of bodies of deceased persons to cremated remains. See Louisiana Revised Statutes 8:1
  • Curator: means a person appointed or qualified by a court to manage the estate of an individual or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 9:2260.1
  • Custodial trust property: means an interest in property transferred to or held under a declaration of trust by a custodial trustee under this Chapter and the income from and proceeds of that interest. See Louisiana Revised Statutes 9:2260.1
  • Custodial trustee: means a person designated as trustee of a custodial trust under this Chapter or a substitute or successor to the person designated. See Louisiana Revised Statutes 9:2260.1
  • Dealer: means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. See Louisiana Revised Statutes 47:712
  • Dealer: means every person engaged regularly in the business of buying, selling, or exchanging motor vehicles, trailers, semitrailers, trucks, tractors, or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state, and using a special license plate issued hereunder solely for or in the bona fide transaction of such business and not otherwise, howsoever, or by whomsoever. See Louisiana Revised Statutes 47:451
  • Decedent: A deceased person.
  • Declarant: means a person who has executed a declaration as defined herein. See Louisiana Revised Statutes 40:1151.1
  • Declaration: means a witnessed document, statement, or expression voluntarily made by the declarant, authorizing the withholding or withdrawal of life-sustaining procedures, in accordance with the requirements of this Subpart. See Louisiana Revised Statutes 40:1151.1
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Demotion: means a change of an employee in the classified service from a position of one class to a position of another class for which a lower maximum rate of pay is prescribed. See Louisiana Revised Statutes 33:2393
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Department: means the Louisiana Department of Transportation and Development, acting directly through its duly authorized officers and agents, or whatever state board, official, or body may hereafter be authorized by law to exercise the functions now devolving upon it under the law. See Louisiana Revised Statutes 47:451
  • Department: means the department of city civil service, including both the commission and the director. See Louisiana Revised Statutes 33:2393
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Deposits: means average daily deposits for a continuous period of six months ending on the date the determination of deposits is made. See Louisiana Revised Statutes 6:532
  • Devise: To gift property by will.
  • Direct supervision: means giving direction or instruction to and accepting responsibility for the work product of the person being supervised. See Louisiana Revised Statutes 3:3803
  • Director: means the city director of personnel. See Louisiana Revised Statutes 33:2393
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disposition: means the interment, burial, cremation, or anatomical donation of the body of a deceased person or parts of the body of a deceased person. See Louisiana Revised Statutes 8:1
  • Disturb: includes excavating, removing, exposing, defacing, mutilating, destroying, molesting, or desecrating in any way any unmarked burial sites or any human skeletal remains, burial artifacts, or burial markers on or in an unmarked burial site without a permit. See Louisiana Revised Statutes 8:673
  • Do-not-resuscitate identification bracelet: means a standardized bracelet as described in R. See Louisiana Revised Statutes 40:1151.1
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Duly notified: means , with respect to a particular person, that an effort meeting the requirements of due process of law has been made to identify and to provide that person with a notice that meets the requirements of R. See Louisiana Revised Statutes 47:2122
  • Electric membership corporation: means any non-profit association or corporation organized pursuant to Title 12, Chapter 4, Part I of the Louisiana Revised Statutes of 1950, which is engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state. See Louisiana Revised Statutes 47:1851
  • Electric power company: means a company primarily engaged in the business of manufacturing, generating, supplying, or manufacturing, generating and supplying electricity for light, heat, or power to consumers in this state. See Louisiana Revised Statutes 47:1851
  • Electrologist: means any person who for compensation practices electrolysis for the permanent removal of hair, except a physician licensed to practice medicine who performs electrolysis in his practice or a person who engages, on behalf of a manufacturer or distributor, solely in demonstrating the use of any machine or other article for the purpose of sale, without charge to the person who is the subject of the demonstration. See Louisiana Revised Statutes 37:3051
  • Electrologist apprenticeship program: means an establishment which teaches or offers to teach the theory and practice of electrology and which teaches or offers to teach instructors the theory and practice of teaching electrology, without financial remuneration from the apprentice or the student instructor. See Louisiana Revised Statutes 37:3051
  • Electrologist technician: means an individual who for compensation practices electrolysis for the permanent removal of hair under the direct supervision of a licensed electrologist and who has completed a two hundred-hour course of instruction at an approved electrology school or electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
  • Electrology: means the art and practice of removing hair from the normal skin of the body by the application of an electric current to the hair papilla by means of a needle or needles so as to cause growth inactivity of the hair papilla and thus permanently remove hair. See Louisiana Revised Statutes 37:3051
  • electrology school: means an establishment which teaches or offers to teach students the theory and practice of electrology and which teaches or offers to teach student instructors the theory and practice of teaching electrology, for financial remuneration from the student, student instructor, or both. See Louisiana Revised Statutes 37:3051
  • Electrolysis: means the process by which hair is removed from the normal skin by the application of an electric current to the hair root by means of a needle or needles being inserted into the hair follicle, whether the process employs direct electric current or short wave alternating electric current. See Louisiana Revised Statutes 37:3051
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Louisiana Revised Statutes 9:2602
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible: means a person whose name is on a list. See Louisiana Revised Statutes 33:2393
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Employee: shall mean any district attorney of the state of Louisiana, or any assistant district attorney in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:1581
  • Employee: means a person legally occupying a position. See Louisiana Revised Statutes 33:2393
  • Employment list: means an original entrance employment list, a promotion employment list, or a reemployment list. See Louisiana Revised Statutes 33:2393
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • endowed care cemetery: means a cemetery wherein lots and other interment spaces are sold or transferred under the representation that the cemetery will receive perpetual or endowed care. See Louisiana Revised Statutes 8:1
  • Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entrance test: means a test for positions in a particular class, admission to which is not limited to persons employed in the city service. See Louisiana Revised Statutes 33:2393
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Express company: means a company engaged in the business of conveying merchandise or other articles by express for hire within, through, into, or from this state. See Louisiana Revised Statutes 47:1851
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fair market value: means the value of the lands or improvements actually taken, used, damaged, or destroyed for levees or levee drainage purposes as determined in accordance with the uniform criteria for determining fair market value as defined in R. See Louisiana Revised Statutes 38:281
  • Family burial ground: means a cemetery in which no lots are sold to the public and in which interments are restricted to a group of persons related to each other by blood or marriage. See Louisiana Revised Statutes 8:1
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • firm: means any partnership, association, or other unincorporated business organization. See Louisiana Revised Statutes 3:4201
  • Force majeure: means any of the following circumstances:

                (a) A major storm, major flood, or other similar natural disaster. See Louisiana Revised Statutes 8:1

  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign trust: shall mean any of the following:

    (1)  A trust which by the terms of the trust instrument is governed by the law of a jurisdiction other than Louisiana. See Louisiana Revised Statutes 9:2262.1

  • Foreign vehicles: means every motor vehicle, trailer, or semitrailer which shall be brought into the state otherwise than in the ordinary course of business by or through a manufacturer or dealer and which had not been registered in this state. See Louisiana Revised Statutes 47:451
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gas company: means a company engaged in the business of supplying artificial or natural gas through pipe or tubing for light, heat, or power to consumers in the state and which is regulated by the Louisiana Public Service Commission or by the governing authority of a political subdivision pursuant to Section 21 of Article IV of the Louisiana Constitution of 1974. See Louisiana Revised Statutes 47:1851
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governmental lien: means all liens imposed by law upon immovable property in favor of any political subdivision and filed in the mortgage records, including without limitation, those imposed under R. See Louisiana Revised Statutes 47:2122
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Grave: means a space of ground in a cemetery, used or intended to be used, for burial. See Louisiana Revised Statutes 8:1
  • Gross weight: means the weight of a vehicle or vehicle combination without load on all axles, including the steering axle plus the weight of any load thereon. See Louisiana Revised Statutes 47:451
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Highway: includes every way or place of whatever nature open to the use of the public, for the purpose of vehicular travel. See Louisiana Revised Statutes 47:451
  • Holder: means :

    (a)  A governmental body empowered to hold an interest in immovable property under the laws of this state or the United States; or

    (b)  A charitable corporation, charitable association, or charitable trust, the purposes or powers of which include retaining or protecting the natural, scenic, or open-space values of immovable property, assuring the availability of immovable property for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 9:1272

  • Home state: means :

    (a)  With respect to a national bank, the state in which the main office of the bank is located. See Louisiana Revised Statutes 6:532

  • Host state: means :

    (a)  With respect to a bank, a state, other than the  home state of the bank in which the bank maintains, or seeks to establish and maintain, a branch or a loan or trust production office, and

    (b)  With respect to a bank holding company, a state, other than the home state of the company in which the company controls, or seeks to control, a bank subsidiary. See Louisiana Revised Statutes 6:532

  • Human remains: means the body of a deceased person and includes the body in any stage of decomposition, as well as cremated remains. See Louisiana Revised Statutes 8:1
  • Human skeletal remains: means any part of the body of a deceased human being in any stage of decomposition. See Louisiana Revised Statutes 8:673
  • Immovable property: means all things fixed and immovable by nature, destination or object, or disposition of law, whether owned or leased for a definite and specific term stated or which are continuously used or operated in Louisiana, including, but not limited to land, real estate, depots and station houses, buildings, tracks, repair and other shops, storage and other warehouses, excavations, channels, pole lines, docks, piers, or any structure or construction of permanent or quasi-permanent character. See Louisiana Revised Statutes 47:1851
  • immovable property: means and includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot. See Louisiana Revised Statutes 47:1702
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
  • Incapacitated: means lacking the ability to manage property and business affairs effectively by reason of mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power, disappearance, minority, or other disabling cause. See Louisiana Revised Statutes 9:2260.1
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Initial physical therapy evaluation: means the physical therapy assessment and resulting interpretation of a patient's condition through use of patient history, signs, symptoms, objective tests, or measurements to determine neuromusculoskeletal and biomechanical dysfunctions to determine the need for physical therapy. See Louisiana Revised Statutes 37:2407
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Interment: means the disposition of human remains by inurnment, scattering, entombment, or burial in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
  • intrastate commerce: means commerce within the state. See Louisiana Revised Statutes 3:4201
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisprudence: The study of law and the structure of the legal system.
  • label: means a display of written, printed, or graphic matter upon the immediate container (not including package liners) of any article. See Louisiana Revised Statutes 3:4201
  • labeling: means all labels and other written, printed, or graphic matter (1) upon any article or any of its containers or wrappers, or (2) accompanying such article. See Louisiana Revised Statutes 3:4201
  • Landscape irrigation contractor: means a person who is licensed to construct, install, connect, repair, maintain, improve, or alter any portion of a landscape irrigation system. See Louisiana Revised Statutes 3:3803
  • Landscape irrigation system: means any assemblage of component materials or special equipment that provides and distributes a controlled dispersion of water to landscaped areas for the purposes of irrigating vegetation or controlling dust and erosion. See Louisiana Revised Statutes 3:3803
  • Lawn crypts: means space for interment in preplaced chambers, or burial vaults, either side by side or multiple depth, covered by earth and/or sod and known also as below-ground crypts, westministers or turf top crypts. See Louisiana Revised Statutes 8:1
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Legal representative: means a personal representative, tutor, or curator. See Louisiana Revised Statutes 9:2260.1
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legatee: A beneficiary of a decedent
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Levee and drainage district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, drainage, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
  • Levee district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means a document issued by the commissioner authorizing the holder to engage in the profession indicated thereon. See Louisiana Revised Statutes 3:3803
  • Licensed chiropractor: means persons licensed under the provisions of this Chapter. See Louisiana Revised Statutes 37:2801
  • Licensed emergency medical services practitioner: means a licensed emergency medical services practitioner as defined in R. See Louisiana Revised Statutes 40:1151.1
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life-sustaining procedure: means any medical procedure or intervention which, within reasonable medical judgment, would serve only to prolong the dying process for a person diagnosed as having a terminal and irreversible condition, including such procedures as the invasive administration of nutrition and hydration and the administration of cardiopulmonary resuscitation. See Louisiana Revised Statutes 40:1151.1
  • List: means an employment list, an original entrance employment list, a promotion employment list, or a reemployment list. See Louisiana Revised Statutes 33:2393
  • Louisiana bank: means a bank that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
  • Louisiana bank holding company: means a bank holding company that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
  • Major movable property: means all movable and regularly moved locomotives, cars, vehicles, craft, barges, boats, and similar things which have not the character of immovable property, either owned or leased for a definite and specific term, including, but not limited to, the engines, cars, and all rolling stock of railroad companies; the boats, barges, and other watercraft and floating equipment of barge line and towing companies; the rolling stock of private car companies; the flight equipment of airlines; but not including "other movable property" as defined in Subsection J. See Louisiana Revised Statutes 47:1851
  • Manufacturer: means every person engaged in the business of designing, manufacturing, constructing or assembling new motor vehicles, trailers or semitrailers. See Louisiana Revised Statutes 47:451
  • meat food product: means any product capable of use as human food which is made wholly or in part from any meat or other portion of the carcass of any cattle, sheep, swine, poultry or goats, excepting products which contain meat or other portions of such carcasses only in a relatively small proportion or historically have not been considered by consumers as products of the meat food industry, and which are exempted from definition as a meat food product by the commissioner under such conditions as he may prescribe to assure that the meat or other portions of such carcasses contained in such product are not adulterated and that such products are not represented as meat food products. See Louisiana Revised Statutes 3:4201
  • Meeting: means a duly called meeting of the membership of a board when payment of per diem is authorized and such meeting is called for the express purpose of discussing activities or plans pertinent to the functions of the levee board itself. See Louisiana Revised Statutes 38:281
  • Minor: means a person under eighteen years of age. See Louisiana Revised Statutes 40:1151.1
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • moneys: means and includes gold, silver and other coin, bills of exchange, bank bills or other bills or notes, authorized to be circulated as money, whether in possession or subject to the draft of the depositor or the person having the beneficial interest therein on demand. See Louisiana Revised Statutes 47:1702
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motor carrier: as used in this Chapter shall not include and this Chapter shall not apply to motor vehicles operated exclusively within the corporate limits of incorporated municipalities or to the vehicles of private persons transporting only the property of such private persons or their family, bona fide friends, or guests and not including such vehicles as are embraced in the proviso to paragraph (7)(a)(b) of this Section. See Louisiana Revised Statutes 47:451
  • Motor fuel: means all volatile gas generating liquids having a flash point below 110 degrees F. See Louisiana Revised Statutes 47:712
  • Motor vehicle: means every vehicle, as herein defined, which is self propelled. See Louisiana Revised Statutes 47:451
  • Motorcycle: means every motor vehicle designed to travel on not more than three wheels in contact with the ground, except any such vehicles as may be included within the classification "tractor" as herein defined. See Louisiana Revised Statutes 47:451
  • movable property: means and includes all things other than real estate which have any pecuniary value, all monies, credits, investments in bonds, stocks, franchises, shares in joint stock companies, or otherwise. See Louisiana Revised Statutes 47:1702
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Nonresident: means every person who is not a resident of this state but does not include persons dwelling outside of this state whose occupation or business requires them to spend one-half or more of their working hours in this state in pursuance of their business or employment. See Louisiana Revised Statutes 47:451
  • Nursery: means any farm, grounds, or premises on which nursery stock is propagated, grown, or kept for sale or distribution. See Louisiana Revised Statutes 3:3803
  • Nursery stock: means all trees, shrubs, ornamental plants, grass sod, or foliage plants grown or kept for propagation, distribution, or sale. See Louisiana Revised Statutes 3:3803
  • Oath: A promise to tell the truth.
  • official inspection legend: means any symbol prescribed by regulations of the commissioner showing that the article was inspected and passed in accordance with this Chapter. See Louisiana Revised Statutes 3:4201
  • official mark: means the official inspection legend or any other symbol prescribed by regulations of the commissioner to identify the status of any article or animal under this Act. See Louisiana Revised Statutes 3:4201
  • Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) Source: OCC
  • Ordinance: means :

    (a)  An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion; or

    (b)  A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties. See Louisiana Revised Statutes 47:2122

  • Organization unit: means any administrative agency or part thereof that is designated by rule or regulation as a unit for purposes of administration of this law. See Louisiana Revised Statutes 33:2393
  • Orleans Levee District: shall mean the levee district and political subdivision of the state which is referred to as the "Orleans Levee District" the "Board of Commissioners of the Orleans Levee District" or the "Orleans Levee Board". See Louisiana Revised Statutes 38:281
  • Other movable property: means all other property, corporeal or incorporeal, not included within the definitions of "immovable property" or "major movable property" and not immovable by nature or by disposition of law, which are so owned, leased, and so operated or used, including, but not limited to, material and supplies, inventories, fuel, leased rail, tools, furniture and fixtures, machinery, scales, pumps, water wells, communication equipment used solely in such enterprises and not available to the public, landing piers, docks, and all similar equipment. See Louisiana Revised Statutes 47:1851
  • Out-of-state bank: means a bank other than a Louisiana bank. See Louisiana Revised Statutes 6:532
  • Out-of-state bank holding company: means a bank holding company other than a Louisiana bank holding company. See Louisiana Revised Statutes 6:532
  • Outer Continental Shelf Lands Act: shall mean Title 43 U. See Louisiana Revised Statutes 47:1702
  • Outer Continental Shelf Lands Act Waters: shall mean all waters above all submerged land seaward and outside of the area of state submerged lands beneath navigable waters as defined in the Submerged Lands Act, 43 U. See Louisiana Revised Statutes 47:1702
  • Outlet: means a mobile unit or a place of business. See Louisiana Revised Statutes 3:3803
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means the owner of record, and it shall not include usufructuaries, lessees, mortgagees, or trustees, who shall be considered as represented by the record owner for all purposes. See Louisiana Revised Statutes 38:1601
  • Owner: means owner at the time of severance. See Louisiana Revised Statutes 47:634
  • Owner: means the owner of record, and it shall not include usufructuaries, lessees, mortgagees, or trustees, who shall be considered as represented by the record owner for all purposes. See Louisiana Revised Statutes 38:1601
  • Owner: means a person who holds the legal title to a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease, or transfer of the possession, howsoever, thereof with right of purchase upon performance of the conditions stated in the agreement and with the right of immediate possession vested in such vendee, lessee, possessor, or in the event such similar transaction is had by means of mortgage and the mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee or possessor or mortgagor shall be deemed the owner for the purpose of this Chapter. See Louisiana Revised Statutes 47:451
  • Owner: means a person to whom the cemetery authority has transferred full title to or the right of use of and/or interment in any cemetery space and who appears as the title holder in the official records of the cemetery authority. See Louisiana Revised Statutes 8:1
  • Owner: means a person who holds an ownership interest that has not been terminated pursuant to R. See Louisiana Revised Statutes 47:2122
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Pay: means salary, wages, fees, allowances, and all other forms of valuable consideration, or the amount of any one or more of them, earned by or paid to any employee by reason of service rendered in any position, but does not include allowances for expenses authorized and incurred as incidents to employment. See Louisiana Revised Statutes 33:2393
  • Payment nullity: means a nullity arising from payment of taxes prior to a tax sale, including payment based on dual assessment. See Louisiana Revised Statutes 47:2122
  • Permit: means a document issued by the commissioner authorizing the holder to engage in the occupation indicated thereon. See Louisiana Revised Statutes 3:3803
  • perpetual care: means the maintenance, repair and care of all places where interments have been or are to be made, including the improvements thereon, in keeping with a well maintained cemetery, and general overhead expense necessary for such purposes. See Louisiana Revised Statutes 8:1
  • Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:3803
  • Person: means an individual, corporation, business trust, estate, trust, partnership, joint venture, association, or any other legal or commercial entity. See Louisiana Revised Statutes 9:2260.1
  • Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
  • Person: means an individual, partnership, company, corporation, association, or group however organized. See Louisiana Revised Statutes 37:3103
  • Person: means every natural person, individual, firm, copartnership, corporation, company, association, or joint stock association or other organization. See Louisiana Revised Statutes 47:451
  • Person: means an individual, corporation, limited liability company, partnership, joint venture, association, trust or any other legal entity. See Louisiana Revised Statutes 8:1
  • Personal property: All property that is not real property.
  • Personal representative: means an executor, administrator, or representative of a decedent's estate, a person legally authorized to perform substantially the same functions, or a successor to any of them. See Louisiana Revised Statutes 9:2260.1
  • Physical therapist: includes equally physiotherapist, physical therapist, and P. See Louisiana Revised Statutes 37:2407
  • Physical therapist assistant: includes equally physical therapist assistant, physiotherapist assistant, and P. See Louisiana Revised Statutes 37:2407
  • Physician: means a physician or surgeon licensed by the Louisiana State Board of Medical Examiners or by the official licensing authority of another state. See Louisiana Revised Statutes 40:1151.1
  • Pipeline company: means any company that is engaged primarily in the business of transporting oil, natural gas, petroleum products, or other products within, through, into, or from this state, and which is regulated by (1) the Louisiana Public Service Commission, (2) the Interstate Commerce Commission, or (3) the Federal Power Commission, as a "natural gas company" under the Federal Natural Gas Act, 15 U. See Louisiana Revised Statutes 47:1851
  • Place of business: means a permanent location or a portion of a permanent location from which business in a regulated profession or occupation is transacted. See Louisiana Revised Statutes 3:3803
  • Place of business: means a permanent location or a portion of a permanent location from which business, in a regulated profession or occupation, is transacted. See Louisiana Revised Statutes 3:1
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1601
  • police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1601
  • police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1751
  • Political subdivision: means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:

    (a)  The state. See Louisiana Revised Statutes 47:2122

  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Practice of chiropractic: means holding one's self out to the public as a chiropractor and as being engaged in the business of, or the actual engagement in, the diagnosing of conditions associated with the functional integrity of the spine and treating by adjustment, manipulation, and the use of the physical and other properties of heat, light, water, electricity, sound, massage, therapeutic exercise, mobilization, mechanical devices such as mechanical traction and mechanical massage, and other physical rehabilitation measures for the purpose of correcting interference with normal nerve transmission and expression. See Louisiana Revised Statutes 37:2801
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • prepared: means slaughtered, canned, salted, rendered, boned, cut up, or otherwise manufactured or processed. See Louisiana Revised Statutes 3:4201
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Private car company: means a company whose railway rolling stock, used either for freight or passenger purposes and whether owned or leased, is operated over any railroad within, through, into, or from this state, but not the rolling stock of any regularly incorporated railroad. See Louisiana Revised Statutes 47:1851
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Procurement: means the buying, purchasing, renting, leasing, or otherwise obtaining any supplies, services, or major repairs. See Louisiana Revised Statutes 39:1556
  • Promotion: means a change of an employee in the classified service from a position of one class to a position of another class for which a higher maximum rate of pay is provided in the pay plan. See Louisiana Revised Statutes 33:2393
  • promotion list: means an employment list for a class resulting from tests of fitness limited to applicants who are employees of lower classes in the classified service. See Louisiana Revised Statutes 33:2393
  • Property: means any property, tangible and intangible, real, personal, or mixed. See Louisiana Revised Statutes 37:3103
  • Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public hearing: means a hearing held after public notice of at least five days, at which any person may have a reasonable opportunity to be heard, in accordance with rules and regulations adopted by the commission. See Louisiana Revised Statutes 33:2393
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public procurement unit: means either a local public procurement unit or a state public procurement unit. See Louisiana Revised Statutes 39:1556
  • Public service properties: means the immovable, major movable, and other movable property owned or used but not otherwise assessed in this state in the operations of each airline, electric membership corporation, electric power company, express company, gas company, pipeline company, railroad company, telegraph company, telephone company, and water company. See Louisiana Revised Statutes 47:1851
  • Qualified patient: means a patient diagnosed and certified in writing as having a terminal and irreversible condition by two physicians who have personally examined the patient, one of whom shall be the attending physician. See Louisiana Revised Statutes 40:1151.1
  • Quorum: The number of legislators that must be present to do business.
  • Railroad company: means a company primarily engaged in the business of operating a railroad or terminal either wholly or partially within this state on right-of-way owned, leased, or held exclusively by the company. See Louisiana Revised Statutes 47:1851
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Redemption nullity: means the right of a person to annul a tax sale in accordance with R. See Louisiana Revised Statutes 47:2122
  • Redemptive period: means the period in which a person may redeem property as provided in the Louisiana Constitution. See Louisiana Revised Statutes 47:2122
  • Reemployment list: means an employment list for a class consisting of a list of names of persons who have previously occupied positions allocated to that class, and who have been found to be entitled to certification for reappointment to positions of the class. See Louisiana Revised Statutes 33:2393
  • Registry: means a registry for declarations established and maintained by the secretary of state pursuant to this Subpart. See Louisiana Revised Statutes 40:1151.1
  • Regular Employee: means a person who holds a valid, appropriate license or permit issued by the commissioner and who works at a place of business for thirty-two or more hours a week. See Louisiana Revised Statutes 3:3803
  • Regular employee: means an employee who has been appointed to a position in the classified service in accordance with this Part after completing his working test period. See Louisiana Revised Statutes 33:2393
  • Regular interest: shall mean interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with R. See Louisiana Revised Statutes 11:1581
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1581
  • Retirement System: shall mean the District Attorneys' Retirement System as defined in R. See Louisiana Revised Statutes 11:1581
  • reuse: means the act of removing and disposing of a previously interred casket and the gathering and placing of human remains in an alternative container within the same cemetery space in order to accommodate additional interments. See Louisiana Revised Statutes 8:1
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Road machinery: means all vehicles constructed, designed, and used solely for the purpose of constructing, erecting, repairing, maintaining, demolishing or upkeeping of public roads, highways, and bridges, and not including vehicles temporarily or casually so used, constructed, or designed, or vehicles not intended to be so constructed, designed, and used or vehicles merely converted or susceptible to such use occasionally or vehicles so altered as to avoid and evade the registration or classification otherwise properly applicable thereto. See Louisiana Revised Statutes 47:451
  • Rolling stock: includes any kind of locomotive, car, or sleeping car used either for freight or passenger purposes, that may be operated over any railroad within this state. See Louisiana Revised Statutes 47:1702
  • Sale: means the sale of the full title to any cemetery space or the sale of the right of use of and/or interment in any cemetery space. See Louisiana Revised Statutes 8:1
  • Secretary: means the secretary of the commission. See Louisiana Revised Statutes 3:3803
  • Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:712
  • Secretary: means the secretary of the Department of Culture, Recreation and Tourism or the person designated by the secretary to administer the provisions of this Chapter. See Louisiana Revised Statutes 8:673
  • secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
  • Secured party: means a person holding a security interest. See Louisiana Revised Statutes 37:3103
  • Semitrailer: means every single vehicle without motive power designed for carrying property or passengers and so designed in conjunction and used with a motor vehicle that some part of its own weight and that of its own load rests upon or is carried by another vehicle and having itself one or more load-carrying axles. See Louisiana Revised Statutes 47:451
  • Send: means either of the following:

    (a)  To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances. See Louisiana Revised Statutes 47:2122

  • Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:1581
  • Service of process: The service of writs or summonses to the appropriate party.
  • Severed: means the point at which the natural resources are severed from the surface of the earth or water. See Louisiana Revised Statutes 47:634
  • Signed: includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form. See Louisiana Revised Statutes 47:2122
  • Spouse: means a person who is legally married to the qualified patient but does not include a spouse who is judicially separated from the patient, is cohabited with another person in the manner of married persons, or who has been convicted of any crime of violence as defined in R. See Louisiana Revised Statutes 40:1151.1
  • State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Louisiana Revised Statutes 9:2260.1
  • State public procurement unit: means the central purchasing agency and any other purchasing agency of this state. See Louisiana Revised Statutes 39:1556
  • Statutory imposition: means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor. See Louisiana Revised Statutes 47:2122
  • Student: means an individual engaged in learning the theory and practice of electrology at a school of electrology. See Louisiana Revised Statutes 37:3051
  • Student instructor: means an individual learning the theory and practice of teaching electrology in an electrology school or an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
  • Submerged Lands Act: shall mean Title 43 U. See Louisiana Revised Statutes 47:1702
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tandem truck: means every motor propelled single vehicle designed for the conveyance of property or things for hauling purposes and having one front or steering axle and two rear or load carrying axles, even though one of said load carrying axles is not permanently affixed to the frame of the vehicle and may be removed therefrom. See Louisiana Revised Statutes 47:451
  • Tax commission: means the Louisiana Tax Commission as established in Title 47, Section 1831 of the Louisiana Revised Statutes of 1950, or its successor. See Louisiana Revised Statutes 47:1851
  • Tax debtor: means , as of the date of determination, the person listed on the tax roll in accordance with R. See Louisiana Revised Statutes 47:2122
  • Tax notice party: means , as of the date of determination, the tax debtor and any person requesting notice pursuant to R. See Louisiana Revised Statutes 47:2122
  • Tax sale: means the sale or adjudication of tax sale title to property pursuant to R. See Louisiana Revised Statutes 47:2122
  • Tax sale certificate: means the written notice evidencing a tax sale to be filed in accordance with R. See Louisiana Revised Statutes 47:2122
  • Tax sale party: means the tax notice party, the owner of property, including the owner of record at the time of a tax sale, as shown in the conveyance records of the appropriate parish, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax sale purchaser, as shown in the mortgage and conveyance records of the appropriate parish. See Louisiana Revised Statutes 47:2122
  • Tax sale property: means property for which tax sale title is sold pursuant to R. See Louisiana Revised Statutes 47:2122
  • Tax sale purchaser: means the purchaser of tax sale property, his successors, and assigns. See Louisiana Revised Statutes 47:2122
  • Tax sale title: means the set of rights acquired by a tax sale purchaser or, in the case of adjudicated property, on the applicable political subdivision, pursuant to this Chapter. See Louisiana Revised Statutes 47:2122
  • taxpayers: includes firms, companies, associations and corporations; all words importing the masculine gender apply to females also, and all words in the plural number apply to single individuals in all cases in which the spirit and intent of this Chapter require it. See Louisiana Revised Statutes 47:1702
  • Telegraph company: means a company primarily engaged in the business of transmitting telegraph messages within, through, into, or from this state. See Louisiana Revised Statutes 47:1851
  • Telephone company: means a company primarily engaged in the business of transmitting telephone messages within, through, into, or from this state; however, the term "telephone company" shall not include any company that:

    (1)  Primarily is engaged in the business of owning, operating, or managing a radio common carrier, as defined in R. See Louisiana Revised Statutes 47:1851

  • Temporary appointment: means an appointment for a limited period of service without acquisition by the appointee of any continuing right to be retained as an employee beyond that period. See Louisiana Revised Statutes 33:2393
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Terminal and irreversible condition: means a continual profound comatose state with no reasonable chance of recovery or a condition caused by injury, disease, or illness which, within reasonable medical judgment, would produce death and for which the application of life-sustaining procedures would serve only to postpone the moment of death. See Louisiana Revised Statutes 40:1151.1
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Third party right of enforcement: means a right provided in a conservation servitude to enforce any of its terms granted to a governmental body, charitable corporation, charitable association, or charitable trust, which, although eligible to be a holder, is not a holder. See Louisiana Revised Statutes 9:1272
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trailer: means every single vehicle without motive power designed for carrying property or passengers wholly on its own structure and designed to be drawn by a truck, tractor, or another motor vehicle and having two or more load carrying axles. See Louisiana Revised Statutes 47:451
  • Transferor: means a person who creates a custodial trust by transfer or declaration. See Louisiana Revised Statutes 9:2260.1
  • Truck: means every motor propelled single vehicle for the conveyance of property or things for hauling purposes and having one front or steering axle and one rear or load carrying axle. See Louisiana Revised Statutes 47:451
  • True bill: Another word for indictment.
  • Trust business: means the holding out by a person to the public by advertising, solicitation, or other means that the person is available to perform any service of a fiduciary in this state or another state. See Louisiana Revised Statutes 6:572
  • Trust company: means a financial institution, corporation, or other legal entity, authorized to exercise general trust powers. See Louisiana Revised Statutes 9:2260.1
  • Trust company: means a corporation or a limited liability trust company organized under this Chapter, including a trust company organized under the laws of this state before June 27, 2003, or an entity chartered to act as a fiduciary that is neither a depository institution nor a foreign bank. See Louisiana Revised Statutes 6:572
  • Trustee: A person or institution holding and administering property in trust.
  • Trustee: means the separate legal entity designated as trustee of a cemetery care fund. See Louisiana Revised Statutes 8:1
  • Tutor: means a person appointed or qualified by a court to act as guardian of a minor's property or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 9:2260.1
  • Unmarked burial site: means the immediate area where one or more human skeletal remains are found in the ground that is not in a recognized and maintained municipal, fraternal, religious, or family cemetery, or a cemetery authorized by the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:673
  • Vehicle: means every device in, upon, or by which any person, property, or thing is or may be transported or drawn upon a public highway excepting devices moved by human power or used exclusively upon stationary rails or tracks; provided, that for the purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and provided further that a trailer or semitrailer shall be held and deemed each to be and constitute a separate vehicle. See Louisiana Revised Statutes 47:451
  • Vending machine: means any climate controlled mechanical, electric, or electronic self-service device which, upon insertion of money, credit card, token, or any other form of payment, automatically dispenses merchandise. See Louisiana Revised Statutes 3:3803
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Water company: means a company primarily engaged in the business of supplying water through pipe or tubing to consumers in this state with the exception of those exempt by the Louisiana Constitution of 1974, Article VII, Section 21(B)(1). See Louisiana Revised Statutes 47:1851
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
  • writing: means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 47:2122