Provides for tax credits to landowners that require lessees of Louisiana property to use 100% biomass crop recovery for the term of the lease. (8/1/15) (OR DECREASE GF RV See Note)
Provides for the carry forward rather than the refund of a certain portion of the tax credits for ad valorem taxes paid to local governments (EN +$129,000,000 GF RV See Note)
Establish the fee to be charged by the Department of Revenue for the collection and enforcement of collection of sales and use taxes of other taxing authorities (EG INCREASE SG 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)
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)
Constitutional amendment to remove the income limit on persons age 65 or older receiving a special assessment on residential property. (1/1/15) (2/3-CA13s1(A)) (EG SEE FISC NOTE LF RV See Note)