RS 47:2137 - Computation of proration; placing of property on exempt roll NOTE: §2137 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409. The proration of 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. NOTE: §2137 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409. 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. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, see Act.
Louisiana Legal Code