Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle IV > Chapter 3 > Part II - Tax On Sales At Public Auction

• 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}
• Personal property: All property that is not real property.
• police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1751