Opinion Number

Dear Ms. Butler:

You have requested an opinion of the Attorney General regarding the ad valorem tax liability, vel non, of the Gaslight Square Apartments and the Willowbrook Apartments, both of which are owned by the Louisiana Housing Finance Agency (the "Agency"). Attached to your request are two real estate tax bills issued by the Department of Finance for the City of New Orleans. The bills are in the amount of $177,234.73 and $75,064.12. Both are marked "DELINQUENT". You specifically ask whether the properties are subject to the assessment for ad valorem taxes.

Initially, it should be noted…