LAW 5504 - State and Local Taxation

Credit(s): 2
Current problems effecting state and local tax systems as well as principles governing the exercise of the taxing power; modern state excise taxes and limitations imposed thereon by negative implications of the commerce clause of the federal Constitution; property tax and its administration, including matters of levy, assessment, return, exemptions, valuation, classification, and taxpayers’ remedies; Louisiana law relating to tax sales, redemption, and title controversies growing out of such transactions.