Opinion Number

Dear Ms LaFleur:

You have requested a clarification of a recent opinion of this Office regarding the constitutionality of the Louisiana Tax Commission's (LTC) creation of exemptions for down-hole oil and gas exploration and production equipment from ad valorem taxation. In that opinion, La. Atty. Gen. Op. No. 06-0330, which we are confident is a correct statement of the law on the specific question presented, we noted that,

[w]e find no support in the Louisiana Constitution for creating exemptions from ad valorem taxation for corporeal property used in connection with the exploration for or…