HLS 13RS-2218 ORIGINAL
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Regular Session, 2013
HOUSE STUDY REQUEST NO. 3
BY REPRESENTATIVE BROADWATER
TAX/AD VALOREM TAX: Requests the House Ways and Means Committee to study ad
valorem taxes for heavy equipment rental property
A STUDY REQUEST1
To the House Committee on Ways and Means to study the assessment, valuation, and2
collection of ad valorem tax on heavy equipment rental property and to report its3
findings to the House of Representatives prior to the convening of the 2014 Regular4
Session of the Legislature of Louisiana. 5
WHEREAS, House Bill No. 517 of the Legislature by Representative Chris6
Broadwater, relative to ad valorem tax on heavy equipment rental property, was prefiled on7
March 29, 2013, and referred to the House Committee on Ways and Means on April 8, 2013;8
and9
WHEREAS, House Bill No. 517 of the Legislature was heard by the House10
Committee on Ways and Means and voluntarily deferred by Representative Broadwater; and11
WHEREAS, House Bill No. 517 of the Legislature has generated much interest and12
concern from industry and local government and merits further study; and13
WHEREAS, Representative Broadwater discussed and determined that it was14
appropriate and necessary for the committee to study methods for assessing and valuating15
heavy equipment rental property; the methods of collection of ad valorem taxes on such16
property; the impact of the collections at the local level; the impact of these taxes on the17
renters of heavy equipment; and the impact on the assessors and tax collectors who are in18
charge of the process.19
THEREFORE, the House of Representatives of the Legislature of Louisiana requests20
the House Committee on Ways and Means to study the assessment, valuation, and collection21 HLS 13RS-2218 ORIGINAL
HSR NO. 3
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of ad valorem tax on heavy equipment rental property and to report its findings to the House1
of Representatives prior to the convening of the 2014 Regular Session of the Legislature of2
Louisiana.3
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Broadwater HSR No. 3
Requests the House Committee on Ways and Means to study the assessment, valuation, and
collection of ad valorem tax on heavy equipment rental property and to report its findings
prior to the 2014 R.S.