Definition dating webster
utilities, railroads, etc., which values are determined and rendered by the Louisiana Tax Commission.New construction, residential or commercial, which was not completed by January 1st of the year, is not immediately assessed and will not appear on the tax rolls until the following tax year.
State law requires that residential properties, including mobile homes, be assessed at 10% of their fair market value.
The first step in the assessment process is to gather information about properties.
Data on ownership, location, use, sales, building measurements, construction type, income production, and costs are collected.
If the assessor's value is upheld by the Board of Review, the Louisiana Tax Commission will then consider the appeal of any taxpayer or assessor dissatisfied with the determination of the Board of Review.
Changes to the tax roll to correct for errors and omissions are submitted by the assessor by request to the Louisiana Tax Commission and are subject to approval or denial.If there is some sort of defect in the deed which prevents the property from legally being transferred, the ownership will remain in the former owner's name on the tax roll, i.e.