§ 47:1965 — Listing and assessing of property in name of deceased owner

Louisiana § 47:1965

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1965. Listing and assessing of property in name of deceased owner
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
succession has been opened and when and where, shall have been made in due season to the
assessor by the heirs or parties interested. In all cases property assessed in the name of the
owner as appears on the record of the recorder of mortgages at the date of listing shall be
deemed properly assessed.
B. By the tenth day of each month, the state registrar of vital records shall send to
each assessor a report, certified as correct over his signature or the signature of his authorized
representative, containing the name, address, date of birth, sex, and the last four digits of the
social security number, as such information exists in the database of the Louisiana
Department of Health, of any person sixteen years of age or older who died in the state
within the preceding calendar month. The format and method of transmission of the report
shall be determined by the registrar of vital records.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11,
1994; Acts 2017, No. 137, §2.