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)
Provides for the classification of certain marine vessels for purposes of ad valorem taxes (OR NO IMPACT LF RV See Note)
Provides with respect the classification of movable and immovable property of certain companies for purposes of calculating property tax
Provides for an income and corporation franchise tax credit for ad valorem taxes paid by certain barge line, towing, and other water transportation companies (OR -$887,000 GF RV See Note)
Provides for the assessment for certain commercial marine vessels and other commercial water craft that operate solely on inland waterways (EG SEE FISC NOTE LF RV See Note)
Provides with respect to the development of appraisals and assessments of public service properties by the La. Tax Commission (OR INCREASE GF EX See Note)
Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)
Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (OR SEE FISC NOTE LF RV See Note)
Requires the market approach to the valuation of the property of barge line, towing, and other water transportation companies. (gov sig)
Provides for the assessment of green house gas emissions reduction facilities for purposes of ad valorem property taxes (OR SEE FISC NOTE LF RV)