§ 47:1951 Property subject to ad valorem taxation
§ 47:1951.1 Imports subject to ad valorem taxation
§ 47:1951.2 For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside t
§ 47:1951.3 For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside t
§ 47:1952 Place and time of listing and assessment
§ 47:1952.1 Extent and manner of assessment
§ 47:1953 Assessment of corporations generally
§ 47:1954 Assessment of insurance companies
§ 47:1955 Assessment of property adjudicated to the state
§ 47:1956 Preparation, distribution, and return of blank forms for listing and assessing of property
§ 47:1957 Listing and assessing of property generally
§ 47:1958 Listing and assessing of lands
§ 47:1959 Listing and assessment; assessor’s records
§ 47:1961 Listing and assessing of merchandise
§ 47:1961.1 Inventories of manufacturers or merchants defined
§ 47:1962 Listing and assessing of credits
§ 47:1963 Listing and assessing of mortgaged property
§ 47:1964 Listing and assessing of property of unknown owners
§ 47:1965 A. Any assessment made in the name of a party deceased shall be good and valid throughout the state unless notification in writing of the death and of whether or not the succes
§ 47:1966 Listing and assessing of omitted property
§ 47:1967 Listing and assessment of bank stock; procedure
§ 47:1968 Listing and assessing of bank stock; place
§ 47:1969 Listing and assessing of bank stock; branch banks
§ 47:1970 Listing and assessing of real estate of banks
§ 47:1971 Listing and assessing of bank stock and real estate; payment of tax; recovery from shareholders
§ 47:1972 Listing and assessing of bank stock and real estate; report by official
§ 47:1977 Assessment of pollution control equipment
§ 47:1978 Listing and assessing of overflowed lands
§ 47:1978.1 Listing and assessing of land and property damaged or destroyed during a disaster or emergency declared by the governor
§ 47:1979 Listing and assessment of certain property in which the assessor, a member of the Louisiana Tax Commission, or an immediate family member of either has an interest
§ 47:1987 A. The preparation and listing on the assessment lists of all real and personal property shall be completed by the assessor on or before the first day of July in each year. The Orlea
§ 47:1989 A. Within ten days of receipt of the assessment lists as certified by the local board of review, the tax commission shall conduct public hearings to hear real and personal property a
§ 47:1989.1 Appeals; assessors; reimbursement of expenses
§ 47:1990 Changes or corrections of assessments by tax commission
§ 47:1991 Cancellation of erroneous or double assessments
§ 47:1992 A.(1)(a) After each assessor has prepared and made up the lists showing the assessment of immovable and movable property in and for his parish or district, his lists shall be exposed
§ 47:1992.1 Period for inspection of assessment lists in Jefferson Parish
§ 47:1993 Preparation and filing of rolls by assessor
§ 47:1993.1 Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
§ 47:1997 Filing of rolls, payment of taxes, and sale of property for delinquent taxes
§ 47:1997.1 Reimbursement of costs by governing bodies that receive ad valorem taxes; Orleans Parish
§ 47:1998 A.(1)(a) Any taxpayer or bona fide representative of an affected tax-recipient body in the state dissatisfied with the final determination of the Louisiana Tax Commission under the p
§ 47:1998.1 Notwithstanding any provision in this Chapter to the contrary, the employment of private counsel by the Louisiana Tax Commission shall not be on a contingency fee basis or any other basis dependent on the outcome of the matter.

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle III > Chapter 3 > Part III - Assessment Procedure

  • 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.
  • 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.
  • 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.
  • Appraisal: A determination of property value.
  • 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.
  • Chambers: A judge's office.
  • 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.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Docket: A log containing brief entries of court proceedings.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • 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
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.
  • 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
  • Oath: A promise to tell the truth.
  • 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
  • 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
  • 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.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.
  • 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.
  • police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1601
  • 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
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Venue: The geographical location in which a case is tried.
  • 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.