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PERSONAL PROPERTY TAX FORM","","Personal property tax form LAT 5 for reporting inventories and merchandise to the parish assessor. Includes confidential instructions, return/filing timing requirements, legal citation references, and requirements for attaching an itemized depreciation schedule. Provides sections to report inventories and merchandise by month (with method options such as LIFO, FIFO, cost, retail), plus separate schedules for furniture/fixtures, machinery/equipment, leasehold improvements, and consigned/leased/loaned/rented property. 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PERSONAL PROPERTY TAX FORM |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| RETURN TO: NAME/ADDRESS: (INDICATE ANY CHANGES) |  |  |  |  |  |  |  |  |  |  |  |\n| CONFIDENTIAL |  | RS: 47:2327 . Only the Assessor, the governing authority, and Louisiana Tax Commission shall use this form filled out by the taxpayer solely for the purpose of administering this statue. |  |  |  | Legal Citation & Instructions: This report shall be filed with the Assessor of the parish indicated by April 1st or within forty-five days after receipt, whichever is later, in accordance with RS 47:2324 |  |  |  |  |  |\n| PROPERTY LOCATION:\u003Cbr>(E911/PHYSICAL ADDRESS) |  |  |  |  |  |  | WARD: |  | ASSESSMENT NUMBER: |  |  |\n| NAME OF BUSINESS:\u003Cbr>OWNER OR CONTACT: |  |  |  |  |  |  | TYPE OF BUSINESS:\u003Cbr>PHONE:\u003Cbr>EMAIL ADDRESS: |  |  |  |  |\n| IMPORTANT! | • AN ITEMIZED DEPRECIATION SCHEDULE, LISTING ASSETS (INCLUDING FULLY DEPRECIATED ITEMS AND/OR EXPENSED ITEMS) SHALL ACCOMPANY THIS REPORT.\u003Cbr>• FIRMS HAVING 10 YEAR EXEMPTIONS SHALL COMPLETE FORM LAT 5A AND ATTACH TO THIS FORM.\u003Cbr>• BANKS ONLY: ATTACH TO THIS REPORT A LIST OF SHAREHOLDERS AND A COPY OF YOUR CONSOLIDATED REPORT OF CONDITION AND CONSOLIDATED REPORT OF INCOME AS FURNISHED TO THE OFFICE OF FINANACE INSTITUTIONS OR TO THE COMPTROLLER OF CURRENCY AS OF DECEMBER, 31ST. |  |  |  |  |  |  |  |  |  |  |\n| SHADED AREAS FOR ASSESSOR’S USE ONLY– USE ATTACHMENTS IF NECESSARY |  |  |  |  |  |  |  |  |  |  |  |\n| SECTION 1 – INVENTORIES AND MERCHANDISE |  |  |  |  |  |  |  |  |  |  |  |\n| METHOD OF REPORTING: (CHECK ONE)  LIFO  FIFO  COST  RETAIL  OTHER: |  |  |  |  |  |  |  |  |  |  |  |\n|  | MERCHANDISE |  |  | RAW MATERIALS | WORK IN PROGRESS |  |  | FINISHED GOODS |  | SUPPLIES | TOTAL |\n| JANUARY |  |  |  |  |  |  |  |  |  |  |  |\n| FEBRUARY |  |  |  |  |  |  |  |  |  |  |  |\n| MARCH |  |  |  |  |  |  |  |  |  |  |  |\n| APRIL |  |  |  |  |  |  |  |  |  |  |  |\n| MAY |  |  |  |  |  |  |  |  |  |  |  |\n| JUNE |  |  |  |  |  |  |  |  |  |  |  |\n| JULY |  |  |  |  |  |  |  |  |  |  |  |\n| AUGUST |  |  |  |  |  |  |  |  |  |  |  |\n| SEPTEMBER |  |  |  |  |  |  |  |  |  |  |  |\n| OCTOBER |  |  |  |  |  |  |  |  |  |  |  |\n| NOVEMBER |  |  |  |  |  |  |  |  |  |  |  |\n| DECEMBER |  |  |  |  |  |  |  |  |  |  |  |\n| ASSESSED VALUE: |  |  |  |  | GRAND TOTAL: |  |  |  |  |  |  |\n|  |  |  |  |  | AVERAGE: |  |  |  |  |  |  |\n\n\n| SECTION 2 – FURNITURE AND FIXTURES\u003Cbr>(GROUP BY YEAR OF ACQUISITION) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| YEAR OF ACQUISITION |  | ACQUISTION\u003Cbr>COST | DESCRIPTION |  |  |  |  | YEAR OF ACQUISITION |  | ACQUISTION COST | DESCRIPTION |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | 15 Years or over. |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | TOTAL MARKET VALUE: |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | ASSESSED VALUE: |  |  |  |  |  |  |\n| SECTION 3 – MACHINERY AND EQUIPMENT (EXCLUDE LICENSED MOTOR VEHICLES)(GROUP BY YEAR OF ACQUISITION) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| YEAR OF ACQUISITION |  | ACQUISTION COST |  | DESCRIPTION |  |  |  | YEAR OF ACQUISITION |  | ACQUISTION COST | DESCRIPTION |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | 25 Years or over. |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | TOTAL MARKET VALUE: |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  | ASSESSED VALUE: |  |  |  |  |  |  |\n| SECTION 4 – LEASEHOLD IMPROVEMENTS/MISC. PROPERTY\u003Cbr>(GROUP BY YEAR OF ACQUISITION) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| ITEM |  |  |  |  | YEAR OF ACQUISITION | ACQUISTION COST |  |  |  | DESCRIPTION |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  | ","cbCaiqbWBfWh4IrF","https://ap.wps.com/l/cbCaiqbWBfWh4IrF","pdf",225382,"English","# Section 1 - Inventories and Merchandise\n## Method of Reporting\n# Section 2 - Furniture and Fixtures (Group by Year of Acquisition)\n# Section 3 - Machinery and Equipment (Exclude Licensed Motor Vehicles) (Group by Year of Acquisition)\n# Section 4 - Leasehold Improvements/Misc. Property (Group by Year of Acquisition)\n# Section 5 - Consigned Goods, Leased, Loaned, or Rented Equipment, Furniture, Etc.\n# Signature and Verification","[{\"question\":\"How should furniture and fixtures be organized on the form?\",\"answer\":\"Section 2 groups entries by year of acquisition and includes acquisition cost, description, and totals such as total market value and assessed value (with age thresholds like 15 years or over).\"},{\"question\":\"What happens if the form is not filed?\",\"answer\":\"Penalties for failure to file may include waiver of rights to appeal the assessment and may include a monetary penalty (referenced as RS 47:1992 and 2330).\"}]","LAT 5 - INVENTORY, MERCHANDISE, ETC. PERSONAL PROPERTY TAX FORM | PDF",1789792122]