Louisiana Constitution Ancillaries--Provisions of 1921 Constitution Continued as Statutes 1921 Art. XIX, § 19. Immovable property; recordation of mortgages, privileges, etc.; prescription of taxes and licenses; privileges on movable property

(a). No state, district, parish or other tax, license, fee or assessment of any kind or nature, with all interest charges and penalties appertaining thereto, imposed, due or collectible, upon any property, minerals or the severance thereof, or due or payable by any person, firm or corporation upon any business operation or activity within the Tidelands area in dispute between the state and the United States and within the state's historic gulfward boundary three leagues from coast, as established and defined by the Act of Congress of April 8, 1812, which admitted this state into the Union, and as re-defined in Act 33 of the 1954 Legislature of Louisiana, shall prescribe until three years after the 31st day of December in the year in which the controversy existing between the United States and the State of Louisiana over its said state gulfward boundary shall have been finally resolved and settled in accordance with law; provided, however, no interest charges nor penalties shall be assessed or collected on any such tax, license, fee or assessment if such tax, license, fee or assessment is paid within one year after the 31st day of December in the year in which such controversy is finally resolved and settled.