LAC 13:I.537. Reporting to the Parish Assessor

A. The applicant shall file annually with the assessor of the parish in which the manufacturing establishment is located, a complete taxpayer’s report on forms approved by the Tax Commission, in order that the exempted property may be separately listed on the assessment rolls. B. All property exempted shall be listed on the assessment rolls and submitted to the Tax Commission or its successor, and taxes shall not be collected for the portion of taxes deemed exempt during the period of exemption.