NOTE: §2135 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2135. Acceptance of pro rata taxes on property acquired by state from private owners

            A. The tax collector is directed to accept the payment of pro rata taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisiana or any of its political subdivisions and more particularly the Department of Transportation and Development, for the period of time for which the liability for taxes have been due by the private owner or owners of the property.

            B. The tax collector is authorized to accept the payment of the pro rata taxes on property, regardless of whether the tax roll has been filed.

            C. Notwithstanding any other provisions of law to the contrary, when property becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad valorem taxes for the year in which the act of donation is made shall be due and payable by the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in accordance with R.S. 47:2135 through 2137. The public entity donee, whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be responsible for notifying the proper assessor and the Louisiana Tax Commission in order to properly carry out the intent and purposes of this Subsection.

            NOTE: §2135 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2135. Acceptance of pro rata ad valorem taxes on property acquired by state from private owners

            A. The tax collector is directed to accept the payment of pro rata ad valorem taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisiana or any of its political subdivisions, and more particularly the Department of Transportation and Development, for the period of time for which the liability for ad valorem taxes have been due by the private owner or owners of the property.

            B. The tax collector is authorized to accept the payment of the pro rata ad valorem taxes on property, regardless of whether the tax roll has been filed.

            C. Notwithstanding any other provisions of law to the contrary, when property becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad valorem taxes for the year in which the act of donation is made shall be due and payable by the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in accordance with this Section and R.S. 47:2136 through 2137. The public entity donee, whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be responsible for notifying the proper assessor and the commission in order to properly carry out the intent and purposes of this Subsection.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, see Act.