La. Revenue and Taxation § 47:1993.1

Current with changes from the 2024 Legislative Session
Section 47:1993.1 - Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
A. The requirements of R.S. 47:1957(A) and R.S. 47:1993(A) shall be deemed to be additional duties and obligations of the various assessors' offices.
B. Any funds received from any municipality for reimbursement of costs incurred by the assessor in the preparation of any listings and/or rolls shall be deposited into the assessor's salary and expense fund and shall not constitute additional income or salary to the assessor.
C. If any municipality requests a listing or roll of the assessor, the assessor shall be entitled to demand and receive from such municipality reimbursement to the assessor's salary and expense fund in an amount not to exceed one dollar per listing for the first five thousand listings. For each listing greater than five thousand, there shall be an additional reimbursement not to exceed fifty cents per listing. However, in each parish the assessor may be entitled to a reimbursement to the assessor's salary and expense fund, in an amount to be determined by the assessor but in no case to exceed the provisions of this Subsection.

La. Revenue and Taxation § 47:1993.1

Added by Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1983, No. 293, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
Added by Acts 1982, No. 522, §1, eff. 7/22/1982; Acts 1983, No. 293, §1; H.C.R. No. 88, 1993 R.S., eff. 5/30/1993; H.C.R. No. 1, 1994 R.S., eff. 5/11/1994.