Louisiana § RS 47:1838 - Fees
Full text of Louisiana Louisiana Civil Code § RS 47:1838 — Fees, with citation guidance and answers to common questions.
§ RS 47:1838. Fees
The tax commission is hereby authorized on an interim basis for the period beginning on July 1, 2021, and ending on June 30, 2026, to levy and collect the following fees in connection with services performed by the commission:
(1) A fee for the assessment of public service properties at the rate of four hundredths of one percent of the assessed value of such properties to be paid by each public service property which pays ad valorem taxes.
(2) A fee for the assessment of insurance companies, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each insurance company which pays ad valorem taxes.
(3) A fee for the assessment of financial institutions, at the rate of three hundredths of one percent of the assessed value of such properties to be paid by each bank stock and loan and finance company which pays ad valorem taxes.
(4) All fees collected pursuant to this Section shall be deposited in the treasury and, after compliance with Article VII, Section 9(B) of the Constitution of Louisiana, relative to the Bond Security and Redemption Fund, shall be deposited in and credited to the Tax Commission Expense Dedicated Fund Account created by R.S. 47:1835.
Acts 1992, No. 521, §1, eff. June 26, 1992; Acts 1993, No. 695, §1, eff. June 21, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1996, 1st Ex. Sess., No. 90, §1; Acts 1999, No. 39, §1; Acts 2001, No. 956, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 142, §1, eff. April 23, 2002; Acts 2003, No. 42, §1; Acts 2004, No. 285, §1, eff. July 1, 2004; Acts 2006, No. 179, §1, eff. July 1, 2006; Acts 2008, No. 324, §1, eff. July 1, 2008; Acts 2010, No. 464, §1, eff. July 1, 2010; Acts 2014, No. 215, §1, eff. July 1, 2014; Acts 2016, No. 551, §1, eff. July 1, 2016; Acts 2018, No. 120, §1, eff. July 1, 2018; Acts 2021, No. 62, §1, eff. July 1, 2021; Acts 2021, No. 114, §18, eff. July 1, 2022.
Frequently Asked Questions About Louisiana § RS 47:1838
What does Louisiana Civil Code § RS 47:1838 cover?
Section RS 47:1838 ("Fees") 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 47:1838?
A common citation format is "Louisiana Civil Code § RS 47:1838" (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 47:1838 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.