La. Admin. Code tit. 61, § V-1903 - Reporting and Assessment of Leasehold Improvements

Current through Register Vol. 48, No. 3, March 20, 2022

A. Leasehold improvements shall be reported by and assessed to the lessee in the taxing district where the property is located as of January 1 (August 1 for Orleans Parish) of each year.

Notes

La. Admin. Code tit. 61, § V-1903
Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1952.

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