Law and Government Legislation regarding 'Ad valorem tax' in Louisiana

Provides relative to the date interest begins to accrue on delinquent ad valorem taxes (OR INCREASE LF RV See Note)

Urges and requests the Louisiana Tax Commission to study certain issues of ad valorem taxation of motor vehicles

Urges and requests the Louisiana Tax Commission to study the issue of ad valorem taxation of motor vehicles and equipment permanently or temporarily attached thereto to promote fair, accurate, and uniform taxation as required by law

Defines public service properties to include other water transportation companies for purposes of assessment

To provide for notices of hearings regarding increases in millage rates (EG NO IMPACT See Note)

Defines public service properties to include other water transportation companies for purposes of assessment

Changes date for inspection of assessment rolls (OR NO IMPACT See Note)

Removes the ability of the taxing authority to roll forward ad valorem tax millage rates after a reappraisal (EG +$426,000 LF EX See Note)

Changes the date which a property owner in Orleans Parish entitled to the homestead exemption is required to own and occupy the homestead before the homestead exemption is claimed (EN -$909,700 LF RV See Note)

Authorizes the city of New Orleans to impose upon certain governing authorities a fee to defray cost of collecting ad valorem taxes (EN NO IMPACT LF RV See Note)

(Constitutional Amendment) Limits increase of the assessed value of real property at reappraisal (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Increases the homestead exemption in accordance with increases in the Consumer Price Index (EG SEE FISC NOTE LF RV See Note)

(Constitutional Amendment) Increases the homestead exemption of $15,000 of assessed valuation (OR SEE FISC NOTE LF RV)

(Constitutional Amendment) Removes the authority of the taxing authority to roll forward ad valorem tax millage rates after a reappraisal (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Provides for a limitation on the increase in assessed value of property pursuant to a reappraisal (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Provides that millages can only be rolled forward after a reappraisal by the taxing authority by the increase in the CPI since the previous reappraisal (OR +$116,000 GF EX See Note)

Provides relative to the exemption from ad valorem taxation for certain public property (OR +$125,000 GF EX See Note)

(Constitutional Amendment) Provides for changes in the special assessment level (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Provides for changes in the special assessment level (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Requires unanimous approval of taxing authority for roll forward of ad valorem taxes, except ad valorem taxes dedicated for fire protection and law enforcement (OR +$116,000 GF EX See Note)

Allow for the payment of ad valorem taxes over a ten-month period (OR INCREASE LF EX See Note)

Prohibits certain machinery and equipment from definition of motor vehicles for the purpose of applying the exemption from ad valorem taxation (EG DECREASE LF EX See Note)

(Constitutional Amendment) Removes authorization for increase in millages after reappraisal by 2/3 vote of the taxing authority (OR +$116,000 GF EX See Note)

Limits increases of ad valorem tax millages (EG SEE FISC NOTE LF RV See Note)

(Constitutional Amendment) Limits increases in millages after reappraisal (EG +$116,000 GF EX See Note)

(Constitutional Amendment) Provides for a limitation on the increase in assessed value of property pursuant to a reappraisal (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Provides for changes in the special assessment level, the millage roll forward by the governing authority and for the legislature's ability to postpone the payment of taxes (OR +$116,000 GF EX See Note)

(Constitutional Amendment) Requires unanimous approval of governing authorities for millage roll forward

(Constitutional Amendment) Provides for transfer of the special assessment level to new property purchased to replace expropriated property (RE SEE FISC NOTE LF RV See Note)

(Constitutional Amendment) Provides for restrictions on millage increases after reappraisal and valuation (EG SEE FISC NOTE LF RV See Note)

Provides relative to the date interest begins to accrue on delinquent ad valorem taxes (RE INCREASE LF RV See Note)

Limits increases of ad valorem tax millages (OR SEE FISC NOTE LF RV See Note)

(Constitutional Amendment) Limits increases in millages after reappraisal (OR SEE FISC NOTE LF RV See Note)

(Constitutional Amendment) Authorizes certain disabled persons to submit physician statements concerning the extent of the person's disability in order to qualify for the special assessment level (OR DECREASE LF RV See Note)