ENROLLED
ACT No. 551
2016 Regular Session
HOUSE BILL NO. 608
BY REPRESENTATIVE ADAMS
1 AN ACT
2 To amend and reenact R.S. 47:1838(1), relative to fees levied by the Louisiana Tax
3 Commission; to increase the rate of the fee for the assessment of public service
4 properties for a certain period of time; to provide for an effective date; and to provide
5 for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1838(1) is hereby amended and reenacted to read as follows:
8 ยง1838. Fees
9 The tax commission is hereby authorized on an interim basis for the period
10 beginning on July 1, 2014, and ending on June 30, 2018, to levy and collect the
11 following fees in connection with services performed by the commission:
12 (1) A fee for the assessment of public service properties, at the rate of one-
13 hundredth of one percent of the assessed value of such properties to be paid by each
14 public service property which pays ad valorem taxes. at the following rates:
15 (a) For the period beginning on July 1, 2014, and ending on June 30, 2016,
16 one hundredth of one percent of the assessed value of the property.
17 (b) For the period beginning on July 1, 2016, and ending on June 30, 2018,
18 four hundredths of one percent of the assessed value of the property.
19 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 608 ENROLLED
1 Section 2. This Act shall become effective on July 1, 2016; if vetoed by the governor
2 and subsequently approved by the legislature, this Act shall become effective on July 1,2016,
3 or on the day following such approval by the legislature, whichever is later.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.