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Current as of January 01, 2023 | Updated by Findlaw Staff
The tax commission is hereby authorized on an interim basis for the period beginning on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in connection with services performed by the commission:
(1) A fee for the assessment of public service properties at the rate of four hundredths of one percent of the assessed value of such properties to be paid by each public service property which pays ad valorem taxes.
(2) A fee for the assessment of insurance companies, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each insurance company which pays ad valorem taxes.
(3) A fee for the assessment of financial institutions, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each bank stock and loan and finance company which pays ad valorem taxes.
(4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Dedicated Fund Account created by R.S. 47:1835.
Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 1838. Fees - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-1838/
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