Opinion Number

Dear Mr. Benoit:

You have requested an opinion of the Attorney General regarding the ad valorem tax exempt status of a private foundation/nonprofit corporation called "Le Petit Chateau De Luxe" (Foundation). You state that a property owner in Acadia Parish, Mr. Lovic C. Desormeaux, has donated all of his real property in Ward 5 of Acadia Parish to the Foundation. He has been named as president of the Foundation and is asking that all of the real property, including improvements thereon, be tax exempt. You enclose with your opinion request a printout of the property assessment which includes…