Louisiana § RS 48:881 - Bridge, bridge revenues and bonds exempt from taxation

Full text of Louisiana Louisiana Civil Code § RS 48:881 — Bridge, bridge revenues and bonds exempt from taxation, with citation guidance and answers to common questions.

§ RS 48:881. Bridge, bridge revenues and bonds exempt from taxation

The exercise of the powers conferred by this Sub-part constitutes the performance of essential governmental functions, and as bridges which are owned and operated by parishes constitute public property used for public purposes, those bridges and the tolls and revenues thereof are free from taxation within the state and no parish shall be required to pay taxes or assessments upon the bridge or any part thereof, owned by it, whether located within or without the corporate limits of the parish.  Bonds issued under the provisions of this Sub-part, their transfer, and the income therefrom, including any profits made on the sale thereof, are free from taxation within the state and otherwise as may be allowed by any law.  

Amended by Acts 1954, No. 664, §4.  

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

Frequently Asked Questions About Louisiana § RS 48:881

What does Louisiana Civil Code § RS 48:881 cover?

Section RS 48:881 ("Bridge, bridge revenues and bonds exempt from taxation") 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 48:881?

A common citation format is "Louisiana Civil Code § RS 48:881" (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 48:881 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.