CHAPTER 6. TAXATION AND FISCAL AFFAIRS
PART I. SPECIAL TAXES
SUBPART A. MOTOR VEHICLES
§2621. Authority to tax motor vehicles
A. Under rules, regulations, or methods of valuation to be prescribed by the Louisiana Tax Commission, all municipalities and districts created by municipalities, through their governing authorities, may levy, assess, and collect taxes upon motor vehicles within their limits, where the municipalities and districts have not provided by ordinance or resolution for the exemption of motor vehicles from taxation as authorized by Section 21(E) of Article VII of the Constitution, as amended.
B. Motor vehicles used on the public highways of this state owned by and titled to a person or persons sixty-five years of age or older may be exempted from general or special ad valorem taxes levied by a municipality or by a district created by it, by ordinance or resolution of the governing authority thereof.
Acts 2004, No. 212, §1, eff. June 14, 2004.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.