Louisiana § RS 40:592.6 - Taxes; exemption

Full text of Louisiana Louisiana Civil Code § RS 40:592.6 — Taxes; exemption, with citation guidance and answers to common questions.

§ RS 40:592.6. Taxes; exemption

The property of the governing authority acquired or held for the purposes of this Part is declared to be public property and shall be exempt from all taxes of the municipality, the parish, the state, and any political subdivision thereof, except as may otherwise be provided by the Constitution of Louisiana, but such tax exemption shall terminate when the municipality sells, leases, or otherwise disposes of the property to a purchaser, lessee, or transferee which is not a public body and not otherwise entitled to tax exemption.  

Acts 1984, No. 571, §1.  

Source: official Louisiana text · Last verified 2026-08-27

Frequently Asked Questions About Louisiana § RS 40:592.6

What does Louisiana Civil Code § RS 40:592.6 cover?

Section RS 40:592.6 ("Taxes; exemption") 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 40:592.6?

A common citation format is "Louisiana Civil Code § RS 40:592.6" (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 40:592.6 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.