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

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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 approved. This measure proposed that art place on consignment should be exempt from property taxes.[1][2]

Election results

Amendment 5, General
ResultVotesPercentage
Approveda Yes 451,341 54.47%
No377,19645.53%

Election results via: Louisiana Secretary of State

Text of measure

The question on the ballot:

To 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))[3]

See also

External links

Footnotes

  1. ↑ Louisiana Secretary of State, "Official Election Results," September 30, 2006
  2. ↑ Public Affairs Research Council of Louisiana, "Voting on Louisiana Proposed Constitutional Amendments 1978-2015," accessed November 3, 2015
  3. ↑ Louisiana Secretary of State, "CONSTITUTIONAL AMENDMENTS ON THE 11/7/06 BALLOT," accessed November 16, 2015
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