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PREFACE

This publication sets forth rules, regulations, and guidelines relating to the assessment of real and personal property.

These rules, regulations, and guidelines have been duly promulgated and adopted by the Louisiana Tax Commission, following public hearings, pursuant to R.S. 49:951-968.

These rules, regulations, and guidelines are valid until such time that they are amended by the Louisiana Tax Commission, in accordance with the laws of the State of Louisiana.

RULING RR-2008 - March 18, 2008

TABLE OF CONTENTS

CONSTITUTIONAL AND STATUTORY GUIDES TO PROPERTY TAXATION*

POLICIES AND PROCEDURES FOR ASSESSMENT AND CHANGE ORDER PRACTICES

REAL AND PERSONAL PROPERTY

DEFINITIONS

REAL PROPERTY

REAL PROPERTY REPORT FORMS

PERSONAL PROPERTY REPORT FORMS

ELECTRONIC CHANGE ORDER SPECIFICATION

PROPERTY CLASSIFICATION STANDARDS

ELECTRONIC TAX ROLL EXPORT SPECIFICATIONS *

LOAN AND FINANCE COMPANIES

WATERCRAFT *

OIL AND GAS PROPERTIES *

DRILLING RIGS AND RELATED EQUIPMENT *

PIPELINES *

AIRCRAFT *

INVENTORY

LEASEHOLD IMPROVEMENTS

LEASED EQUIPMENT

INSURANCE COMPANIES

GENERAL BUSINESS ASSETS *

GUIDELINES FOR APPLICATION, CLASSIFICATION AND ASSESSMENT OF LAND ELIGIBLE TO BE ASSESSED AT USE VALUE

PUBLIC SERVICE PROPERTIES

PUBLIC EXPOSURE OF ASSESSMENTS; APPEALS*

FINANCIAL INSTITUTIONS

MISCELLANEOUS SECTION:

SERVICE FEES--TAX COMMISSION

HOMESTEAD EXEMPTIONS (This section is now included in Chapter 1)

HOUSING FOR THE HOMELESS

REPORTING OF CERTAIN PROPERTY ASSESSMENTS BY ASSESSORS AND LOUISIANA TAX COMMISSION MEMBERS

CLAIMS FOR TAXES PAID IN ERROR

TULANE UNIVERSITY

REASSESSMENT GUIDELINES PERSUANT TO R.S. 47:1978 and 1978.1

* CHANGES WERE MADE TO THESE CHAPTERS/SECTIONS FOR THE CURRENT TAX YEAR                                                                                                                                                                              
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