NOTE: §1706 eff. until ratification of the const. amend. proposed by Acts 2024, 3rd Ex. Sess., No. 1.

§1706. Exemptions, solar energy systems; equipment attached to residential buildings or swimming pools

            A. Notwithstanding the definitions of "real estate" and "personal property" in Section 1702, any equipment attached to any owner occupied residential building or swimming pool as part of a solar energy system is hereby declared to be personal property and shall be exempt from ad valorem taxation, and assessors shall not consider the value of such equipment in assessing the value of such buildings or swimming pools.

            B. For the purposes of this Section, solar energy system means any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool or to heat water for use within a structure or swimming pool. Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells, and passive roof ponds.

NOTE: §1706 eff. upon ratification of the const. amend. proposed by Acts 2024, 3rd Ex. Sess., No. 1.

§1706. Homestead exemption audit program; city of New Orleans; fees

            A. The city of New Orleans may establish a homestead exemption audit program for the property in the city of New Orleans and the parish of Orleans. The purpose of the audit program is to determine if property in the city of New Orleans and the parish of Orleans is the subject of more than one homestead exemption or if property owners in the city of New Orleans and the parish of Orleans are claiming a homestead exemption on more than one property. Provisions governing the execution, administration, and enforcement of the audit program and collections made pursuant to the program shall be established by the city of New Orleans through the promulgation of rules.

            B. The city of New Orleans may impose a fee not to exceed ten percent of the total amount of taxes, penalties, and interest which may be due and owed by a taxpayer through this program. The total amount of taxes, penalties, interest, and fees shall be assessed against the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.

            C. The city of New Orleans is authorized to employ any agents, assistants, auditors, clerks, inspectors, investigators, or other experts to assist in program execution and enforcement. The city of New Orleans is authorized to enter into contracts with these persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees collected by the city of New Orleans pursuant to Subsection B of this Section.

            Added by Acts 1978, No. 591, §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; Acts 2024, 3rd Ex. Sess., No. 12, §2A, eff. See Act.

NOTE: Former R.S. 47:1706 redesignated as R.S. 47:1710 by Acts 2024, 3rd Ex. Sess., No. 12, §2A. New R.S. 47:1706 redesignated from R.S. 47:1704. Eff. upon ratification of the const. amend. proposed by Acts 2024, 3rd Ex. Sess., No. 1.