LAC 61:V.1903

LAC 61:V.1903. Reporting and Assessment of Leasehold Improvements

Last amended: 1982Year: 2026Length: 33 wordsOfficial source

Cite as La. Admin. Code tit. 61, pt. V, § 1903

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.
LAC 61:V.1903: LAC 61:V.1903. Reporting and Assessment of Leasehold Improvements | Justis AI