Louisiana Exempt Art from Ad valorem Property Tax Act, Amendment 5 (2006)

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Louisiana Constitution
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Louisiana Amendment 5 (General), also known as the Exempt Art from Ad valorem Property Tax Act, was on the November 7, 2006 election ballot in Louisiana as a legislatively-referred constitutional amendment, where it was defeated.[1]

Election Results

Amendment 5, General
Defeatedd No377,19666%
Yes 451,341 54%

Text of the proposal

The language that appeared on the ballot:

o exempt consigned art from ad valorem property tax; that is, all artworks such as sculptures, glass works, paintings, drawings, signed and numbered posters, photographs, mixed media, collages, or any other item which would be considered as the material result of a creative endeavor. (Effective January 1, 2007)

(Adds Const. Art. VII, Sec. 21(C)(19))

See also

Suggest a link

External Links



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