(Constitutional Amendment) Requires all property within a parish to be reassessed in the same year for purposes of statewide reassessment (OR SEE FISC NOTE LF EX)
Provides for the administration, enforcement, and adjudication of state and local taxes and for the jurisdiction of the Board of Tax Appeals (EN SEE FISC NOTE LF RV See Note)
Authorizes and provides for an ad valorem tax exemption that allows cooperative endeavor agreements between taxing authorities and non-residential property owners that require payments in lieu of ad valorem taxes (OR SEE FISC NOTE LF RV See Note)