Louisiana Revised Statutes > Title 33 > Chapter 6 > Part II – Levy and Collection of Taxes
Current as of: 2024 | Check for updates
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Subpart A | General Provisions | 33:2741.3 – 33:2758 |
Subpart B | Tax Rate | 33:2801 – 33:2806 |
Subpart C | Tax Exemption | 33:2821 – 33:2828 |
Subpart D | Enforcement of Tax | 33:2841 – 33:2843 |
Terms Used In Louisiana Revised Statutes > Title 33 > Chapter 6 > Part II - Levy and Collection of Taxes
- Acquittal:
- Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
- A verdict of "not guilty."
- Addictive disorder: is a primary, chronic neurobiologic disease with genetic, psychosocial, and environmental factors influencing its development and manifestations. See Louisiana Revised Statutes 28:2
- administrator: means a person in charge of a treatment facility or his deputy. See Louisiana Revised Statutes 28:2
- 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.
- Allegation: something that someone says happened.
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Arrest: Taking physical custody of a person by lawful authority.
- Asset forfeiture: A procedure by which a person's property is seized to pay judgments levied by the court.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- average compensation: means his average earnable compensation for the five highest successive years of employment, or the highest five successive joined years where interruption of service occurred. See Louisiana Revised Statutes 11:701
- Behavioral health: is a term used to refer to both mental health and substance use. See Louisiana Revised Statutes 28:2
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Beneficiary: means the eligible recipient of a pension, annuity, retirement allowance, or other benefit provided in this Chapter. See Louisiana Revised Statutes 11:701
- Chambers: A judge's office.
- Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
- Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
- Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
- Client: refers to a recipient of services who has been charged with or convicted of a crime and who requires special protection and restraint in a forensic treatment facility. See Louisiana Revised Statutes 28:2
- Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
- Conviction: A judgement of guilt against a criminal defendant.
- Creditable service: means "Prior Service" plus "Membership Service" for which credit is allowable as provided in Part III of this Chapter. See Louisiana Revised Statutes 11:701
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Dangerous to self: means the condition of a person whose behavior, significant threats or inaction supports a reasonable expectation that there is a substantial risk that he will inflict physical or sever emotional harm upon his own person. See Louisiana Revised Statutes 28:2
- Decedent: A deceased person.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:2
- Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:451.2
- Dependent: A person dependent for support upon another.
- Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
- Developmental disabilities services: means programs, services, and supports for persons with developmental disabilities that include but are not limited to information and referral services, support coordination services, system entry services, development of the support profiles and plans, individual and family support services, living options, habilitation services, and vocational services. See Louisiana Revised Statutes 28:451.2
- Discharge: means the full or conditional release from a treatment facility of any person admitted or otherwise detained under this Chapter. See Louisiana Revised Statutes 28:2
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Docket: A log containing brief entries of court proceedings.
- Employer: means the state of Louisiana, any city, parish, or other local school board, the State Board of Elementary and Secondary Education, any board created by La. See Louisiana Revised Statutes 11:701
- Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
- Fiduciary: A trustee, executor, or administrator.
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- Gravely disabled: means the condition of a person who is unable to provide for his own basic physical needs, such as essential food, clothing, medical care, or shelter, as a result of serious mental illness or a substance-related or addictive disorder and is unable to survive safely in freedom or protect himself from serious physical harm or significant psychiatric deterioration. See Louisiana Revised Statutes 28:2
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Interest holder: means a secured party within the meaning of La. See Louisiana Revised Statutes 40:2601
- Jurisprudence: The study of law and the structure of the legal system.
- Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
- Legacy: A gift of property made by will.
- Legal guardian: means a person judicially or statutorily designated with the duty and authority to make decisions in matters having a permanent effect on the life and development of the individual on whose behalf the guardianship is established. See Louisiana Revised Statutes 28:2
- Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
- Lien: A claim against real or personal property in satisfaction of a debt.
- Local governing entity: means an integrated human services delivery system with local accountability and management and which provides behavioral health and developmental disabilities services through local human services districts and authorities. See Louisiana Revised Statutes 28:2
- Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
- Medical psychologist: means a psychologist who has undergone specialized training in clinical psychopharmacology and has passed a national proficiency examination in psychopharmacology approved by the Louisiana State Board of Medical Examiners and who holds a current and valid license from the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 28:2
- Member: means any teacher included in the membership of the system as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:701
- Mental health advocacy service: means a service established by the state of Louisiana for the purpose of providing legal counsel and representation for persons with mental illness or substance-related or addictive disorders and for ensuring that the legal rights of those persons are protected. See Louisiana Revised Statutes 28:2
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
- Oath: A promise to tell the truth.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Oversight: Committee review of the activities of a Federal agency or program.
- Owner: means a person, other than an interest holder, who has an interest in property and, if required by law, is in compliance with any statute requiring recordation or reflection in public records in order to perfect the interest against a bona fide purchaser for value. See Louisiana Revised Statutes 40:2601
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Patient: means any person detained and taken care of as a person who has a mental illness or person who is suffering from a substance-related or addictive disorder. See Louisiana Revised Statutes 28:2
- Personal property: All property that is not real property.
- Petition: means a written civil complaint filed by a person of legal age alleging that a person has a mental illness or is suffering from a substance-related or addictive disorder and requires judicial commitment to a treatment facility. See Louisiana Revised Statutes 28:2
- Physician: means an individual licensed to practice medicine by the Louisiana State Board of Medical Examiners in active practice or an individual in a post-graduate medical training program of an accredited medical school in Louisiana or a medical officer similarly qualified by the government of the United States while in the state in the performance of his official duties. See Louisiana Revised Statutes 28:2
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
- Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- Proceeds: means property derived directly or indirectly from, maintained by, or realized through, an act or omission and includes any benefit, interest or property of any kind without reduction for expenses incurred for acquisition, maintenance, or any other purpose. See Louisiana Revised Statutes 40:2601
- Property: means anything of value, including movables and immovables, including the whole of any lot or tract of land and corporeal and incorporeal movable property, including currency, instruments, or securities, or any other kind of privilege, claim, or right and includes any interest therein. See Louisiana Revised Statutes 40:2601
- Provider: means a person, partnership, corporation, state agency, or other entity that provides developmental disabilities services and receives either state or federal funds or both. See Louisiana Revised Statutes 28:451.2
- Psychiatric mental health nurse practitioner: means an advanced practice registered nurse licensed to practice as a nurse practitioner or clinical nurse specialist by the Louisiana State Board of Nursing, in accordance with the provisions of Louisiana Revised Statutes 28:2
- Psychiatrist: means a physician who has at least three years of formal training or primary experience in the diagnosis and treatment of mental illness. See Louisiana Revised Statutes 28:2
- Psychologist: means an individual licensed to practice psychology in Louisiana in accordance with Louisiana Revised Statutes 28:2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Respondent: means a person alleged to have a mental illness or be suffering from a substance-related or addictive disorder and for whom an application for commitment to a treatment facility has been filed. See Louisiana Revised Statutes 28:2
- Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:701
- Retirement system: means the Teachers' Retirement System of Louisiana as defined in Louisiana Revised Statutes 11:701
- Seizure for forfeiture: means seizure of property by a law enforcement officer designated by the district attorney accompanied by a written assertion by the seizing agency or by a district attorney that the property is seized for forfeiture. See Louisiana Revised Statutes 40:2601
- Service: means service as a teacher within the meaning of Paragraph (33) of this Section. See Louisiana Revised Statutes 11:701
- Service of process: The service of writs or summonses to the appropriate party.
- Services: means developmental disability services. See Louisiana Revised Statutes 28:451.2
- State psychiatric hospital: means a public, state-owned and operated inpatient facility for the treatment of mental illness and substance-related and addictive disorders. See Louisiana Revised Statutes 28:2
- Statute: A law passed by a legislature.
- Subpoena: A command to a witness to appear and give testimony.
- Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
- Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
- Transfer: means the removal of a patient from one mental institution to another without any procedure for admission other than is prescribed by the department. See Louisiana Revised Statutes 28:2
- Treatment: means an active effort to accomplish an improvement in the mental condition or behavior of a patient or to prevent deterioration in his condition or behavior. See Louisiana Revised Statutes 28:2
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- Trustee: A person or institution holding and administering property in trust.
- Verdict: The decision of a petit jury or a judge.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.