Louisiana Statutes
§ 47:2205 — Donations of adjudicated property
Louisiana·Title 47 Revenue and Taxation
§2205. Donations of adjudicated property
The governing body of a political subdivision may by ordinance allow the donation
of any identified adjudicated property to any person to the extent allowed by the Constitution
of Louisiana. The donated property may be used only for purposes allowed by the
Constitution of Louisiana.
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Legislative History
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §2, eff. Jan. 1, 2026.
Nearby Sections
15
§ 47:22
Special classes of taxpayers§ 47:220
Treatment of certain liabilities§ 47:220.2
Rules for allocation of basis§ 47:220.3
Terms defined§ 47:2204
Additional terms of ordinance§ 47:2205
Donations of adjudicated property§ 47:2207.1
Sale of tax lien; recordation