Authorizes the parishes of Calcasieu, Jefferson, and Orleans to establish an automobile rental tax district and to levy an automobile rental tax not to exceed three percent beginning July 1, 2012. (gov sig) (RE2 +$3,800,000 LF RV See Note)
Authorizes the levy and collection of a local tax of 3% on the gross proceeds derived from the lease or rental of an automobile pursuant to an automobile rental contract in any parish in which collection of the tax is approved by the registered voters of the parish and provides for the allocation of tax revenues in certain parishes and provides for the allocation of tax revenues in certain parishes. (7/1/12) (REF +$5,568,000 LF RV See Note)
Removes certain water transportation companies from the definition of public service property for the purposes of assessment. (8/1/12) (OR DECREASE LF RV See Note)
Constitutional amendment to provide for the property tax exemption for certain disabled veterans to apply to the spouses of such veterans if the veterans passed away prior to the enactment of the exemption. (1/1/13) (EN SEE FISC NOTE LF RV See Note)
Provides relative to the promulgation of guidelines for determining the definition of "sale at retail" for purposes of the exemption from the sales and use tax for certain agricultural commodities utilized in preparing crops or animals for market (EN NO IMPACT GF RV See Note)
Authorizes each assessor to increase his compensation by up to 4% each calendar year for four years beginning 2013. (7/1/13) (EN +$1,202,449 LF EX See Note)
Constitutional amendment to exclude owners who are permanently totally disabled from the requirement that they annually certify to the assessor the amount of their adjusted gross income in order to receive the Special Assessment Level. (1/1/15) (2/3-CA13s1(A)) (EN DECREASE LF RV See Note)
Provides for certain tax authorities to grant an exclusion from sales tax for repairs to certain property which is delivered out of state. (7/1/13) (EN SEE FISC NOTE LF RV)
(Constitutional Amendment) Provides for the redemption period for blighted, abandoned, uninhabitable, or hazardous property sold at tax sale (EN SEE FISC NOTE LF EX See Note)