La. Rev. Stat. § 33:2621
Authority to tax motor vehicles
Louisiana · Louisiana Revised Statutes Title 33 — Municipalities and Parishes · Status: effective
Cite this
- Citation
- La. Rev. Stat. § 33:2621, Authority to tax motor vehicles, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2715812
- Permanent ID
ys:prov:2715812@1- SHA-256
1e4d98e4199ecad2ec0ee5bc4bf078660ef9d7da020447a5b103600082c8b3f1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.