Louisiana Statutes

§ 47:2137 — Computation of proration; placing of property on exempt roll

Louisiana § 47:2137
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:2137 (Computation of proration; placing of property on exempt roll) 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. § 47:2137 (2026).

Text

§2137. Computation of proration; placing of property on exempt roll The proration of ad valorem taxes shall be computed to the closest half-month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll.

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Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009 ; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.

Nearby Sections

15
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Bluebook (online)
Louisiana § 47:2137, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A2137.