Opinion Number

Dear Mr. Orlesh:

You have requested an opinion of the Attorney General regarding the ad valorem tax exempt status of lands and other properties belonging to the Port of New Orleans (the "Port"). You specifically ask that we review and reconsider Attorney General Opinion No. 93-176 issued by this office on August 25, 1993.

The issues presented in the above-referenced opinion were the following:(1) Are privately owned batture lands subject to assessment for ad valorem taxes?(2) Are batture lands owned by a public body (e.g., the Port) subject to an assessment of ad valorem taxes?(3) Are…