Louisiana Court of Appeals Vacates Board’s Ruling on Non-Profit Property Tax Exemption

The Louisiana Court of Appeals, Fourth Circuit, vacated the Board of Tax Appeals’ ruling on a non-profit property tax exemption. The dispute centered on whether a hotel owned by a non-profit organization qualified for full exemption from ad valorem taxes. The court determined that the Board of Tax Appeals erred in failing to apply La. R.S. 33:2828(D), which was in effect at the time and allowed for partial tax exemptions based on the proportion of property used for exempt purposes. The court rejected arguments that this statute conflicted with constitutional provisions, noting that its constitutionality had not been properly challenged. ...