Louisiana Statutes
§ 33:2621
Louisiana § 33:2621
JurisdictionLouisiana
Title 33Municipalities and Parishes
This text of Louisiana § 33:2621 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 33:2621 (2026).
Text
§2621. Authority to tax motor vehicles
A.Under rules, regulations, or methods of valuation to be prescribed by the Louisiana Tax Commission, all municipalities and districts created by municipalities, through their governing authorities, may levy, assess, and collect taxes upon motor vehicles within their limits, where the municipalities and districts have not provided by ordinance or resolution for the exemption of motor vehicles from taxation as authorized by Section 21(E) of Article VII of the Constitution, as amended.
B.Motor vehicles used on the public highways of this state owned by and titled to a person or persons sixty-five years of age or older may be exempted from general or special ad valorem taxes levied by a municipality or by a district created by it, by ordinance or resol
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Nearby Sections
12
§ 33:2621
§ 33:2621§ 33:2622
Assessment limited to cash value§ 33:2623
Judicial review of assessment§ 33:2624
Collection of tax§ 33:2661
§ 33:2661§ 33:2662
Form of petition and ballot§ 33:2663
Ordinance levying tax§ 33:2664
Voters must be registered§ 33:2665
Levy and collection of taxCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 33:2621, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/33%3A2621.