re: The Louisiana Industrial Tax Exemption Program (ITEP) is all that is wrong with our state

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Can it be tied to acreage or sq ft of land or something like that?

My point is, something like drainage cost isn't necessairly varied by the value of the land or improvements, but can be by size of land or the type of improvements.

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Probably, that's a good question. The issue would be does it become a property tax by another name...thus triggering the various exemptions.