§ 47:1712 — Application procedure; special assessment level

Louisiana § 47:1712

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1712. Application procedure; special assessment level
Any person who qualifies for the special assessment level set forth in Article VII,
Section 18(G) of the Constitution of Louisiana shall apply for the special assessment by
completing an application form certifying his qualifications for the special assessment. Such
application may be submitted in person or by first class mail. The application form shall be
designed by the tax commission and shall be provided to every assessor in this state. The
assessor shall not keep a copy of the applicant's federal or state income tax return or picture
identification of the applicant for his records.

Legislative History

Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002.