Louisiana § RS 47:4353 - Parish participation
Full text of Louisiana Louisiana Civil Code § RS 47:4353 — Parish participation, with citation guidance and answers to common questions.
§ RS 47:4353. Parish participation
A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities:
(1) The parish governing authority.
(2) All municipalities in the parish which levy an ad valorem tax.
(3) All school boards in the parish which levy an ad valorem tax.
(4) The parish law enforcement district.
(5) The assessor.
B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:4353
What does Louisiana Civil Code § RS 47:4353 cover?
Section RS 47:4353 ("Parish participation") 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 47:4353?
A common citation format is "Louisiana Civil Code § RS 47:4353" (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 47:4353 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.