- A. The Revised Statutes, in accordance with the constitutional principles heretofore mentioned, provide additional standards and principles to be abided by in establishing the methods and procedures for taxing property.
- B. The Louisiana Tax Commission must promulgate and adopt all rules and regulations pertaining to property taxation in accordance with R.S. 49:951 et seq. These statutes merely outline the procedures for publicizing and ultimately enacting or changing the rules and regulations pertaining to the taxation of property.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 49:951 through 49:968.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 15:1097 (December 1989).