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The Assessor does not make the laws which affect property owners. The tax laws are made by the Louisiana Legislature. The rules and regulations for assessments are set by the Louisiana Tax Commission. Property taxes are levied by the taxing bodies, such as the police jury, school board, fire districts, etc., and are collected by The Sheriff's Office as the Tax Collector. The amount of taxes you pay is determined by the “tax rate” applied to your property's assessed value. The tax rate is determined by all the taxing agencies within a district, city, parish or those fixed by the Constitution. The tax rate is the basis for the budget needed to provide for services such as schools, fire protection, law enforcement, roads, etc.
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