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Terms Used In Louisiana Revised Statutes 47:1925.13

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702

            A. An assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from existing funds in the assessor’s office and at no additional expense to the state or local governing authority. Any assessor receiving the car allowance provided for by this Section shall submit an affidavit to the legislative auditor on or before January 31 of each year verifying that they did not use an office automobile during the preceding year.

            B. An assessor receiving the automobile expense allowance authorized pursuant to the provisions of this Section for the operation and maintenance of a personal automobile shall be prohibited from operating an automobile paid for and maintained by the assessor’s office. However, the provisions of this Subsection shall not prohibit an assessor from operating an automobile paid for and maintained by the assessor’s office if the assessor’s operation of the automobile is limited to occasional use only.

            C. The first time the assessor chooses to use the automobile expense allowance pursuant to this Section, the assessor shall publish in the official journal of the parish wherein the office is located his choice to receive the expense allowance.

            Acts 2021, No. 303, §1, eff. June 15, 2021.