NOTE: §2136 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2136. Duty of assessors and tax commission to amend tax roll to conform to proration of taxes

            All assessors throughout the state of Louisiana and the Louisiana Tax Commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.

            NOTE: §2136 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2136. Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes

            All assessors throughout the state of Louisiana and the commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.

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