Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.2709 — Assessment and ClassificationAgricultural and Horticultural

A. Assessment of Agricultural and Horticultural Lands. Use Value Table 2717.A presents the use value and assessed value of all bona fide agricultural and horticultural lands.
B. Classification of Agricultural and Horticultural Lands. The first four classifications of soils designated by the U.S. Department of Agriculture, Natural Resources Conservation Service, with such modifications as may be required by special circumstances, are hereby established for classification of agricultural and horticultural lands into Class I, II, III and IV lands, provided that all lands subject to regular and periodic flooding may be classified as Class IV lands.

Last amended: HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 22:117 (February 1996).

Source: official text