Louisiana § RS 47:287.528 - Homeowners' associations

Full text of Louisiana Louisiana Civil Code § RS 47:287.528 — Homeowners' associations, with citation guidance and answers to common questions.

§ RS 47:287.528. Homeowners' associations

A.  A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section.  

B.  A homeowner's association shall be taxed under this Part on its Louisiana taxable income.  

C.  For purposes of this Section:

(1)  "Net income" means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.  

(2)  "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to homeowners' associations.  

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.  

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

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Frequently Asked Questions About Louisiana § RS 47:287.528

What does Louisiana Civil Code § RS 47:287.528 cover?

Section RS 47:287.528 ("Homeowners' associations") 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 47:287.528?

A common citation format is "Louisiana Civil Code § RS 47:287.528" (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 47:287.528 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.