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)]
HB 522 Original 2015 Regular Session Stokes
Abstract: Exempts natural gas held, used, or consumed in providing natural gas storage services
or operating natural gas storage facilities from ad valorem property tax.
Present constitution authorizes local governments to impose an ad valorem property tax upon
movable and immovable property within their jurisdictions.
Proposed constitutional amendment exempts from ad valorem property tax, natural gas held, used,
or consumed in providing natural gas storage services or operating natural gas storage facilities.
Effective Oct. 24, 2015, if and when the proposed amendments of Article VII of the Constitution of
La. contained in the Acts which originated as House Bill Nos. ____________ of this 2015 R.S. of
the Legislature are adopted at a statewide election and become effective.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 24, 2015.
(Adds Const. Art. VII, ยง21(C)(20))