Louisiana § RS 33:3121 - Ad valorem property tax agreements in Orleans Parish; abatement, payment in lieu of tax, and other cooperative endeavor agreements; notice requirements; limitations
Full text of Louisiana Louisiana Civil Code § RS 33:3121 — Ad valorem property tax agreements in Orleans Parish; abatement, payment in lieu of tax, and other cooperative endeavor agreements; notice requirements; limitations, with citation guidance and answers to common questions.
§ RS 33:3121. Ad valorem property tax agreements in Orleans Parish; abatement, payment in lieu of tax, and other cooperative endeavor agreements; notice requirements; limitations
A. An applicant entering into a tax abatement, payment in lieu of tax, or other cooperative endeavor agreement, hereinafter "abatement agreement", that affects the ad valorem property taxes levied and collected in Orleans Parish shall send written notice, by certified mail, to the president of the Orleans Parish School Board of the abatement agreement. The notice shall be sent no less than thirty days prior to applying for the abatement agreement and shall include the following information:
(1) An estimate of the Orleans Parish School Board ad valorem property taxes to be affected by the abatement agreement.
(2) The name and contact information of the party applying for the abatement agreement.
(3) The term of the abatement agreement.
B.(1) The provisions of this Section shall be applicable to abatement agreements with a term of two or more years or to abatement agreements that will affect ad valorem property taxes of one million dollars or more.
(2) The provisions of this Section shall not be applicable to any ad valorem property tax exemptions or other abatement agreements approved by the State Board of Commerce and Industry or any ad valorem property tax exemptions established pursuant to the provisions of Article VII, Section 21 of the Constitution of Louisiana.
Acts 2024, No. 215, §1, eff. July 1, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 33:3121
What does Louisiana Civil Code § RS 33:3121 cover?
Section RS 33:3121 ("Ad valorem property tax agreements in Orleans Parish; abatement, payment in lieu of tax, and other cooperative endeavor agreements; notice requirements; limitations") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 33:3121?
A common citation format is "Louisiana Civil Code § RS 33:3121" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 33:3121 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.