1. 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.
2. 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.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.

Historical Note

HISTORICAL NOTE: Adopted by the Department of Commerce, Office of Commerce and Industry, Division of Financial Programs Administration, September 1974, amended by the Department of Economic Development, Office of Business Development, LR 37:2380 (August 2011), LR 43:1138 (June 2017), LR 44:1424 (August 2018), amended by the Louisiana Economic Development and Board of Commerce and Industry, LR 51:367 (March 2025).