Partnertax.ai
Start free trial →

Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1854

Assessment

Official textlegis.la.gov

All public service properties shall be assessed for taxation in accordance with the provisions of the Louisiana Constitution of 1974. Land shall be assessed at ten percent of fair market value; electric cooperative properties shall be assessed at fifteen percent of fair market value; and all other properties shall be assessed at twenty-five percent of fair market value.

Last amended: Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (10 sections)
  1. 47:1851 · Definitions
  2. 47:1852 · Duty to file annual reports
  3. 47:1852.1 · Delinquency in filing annual reports
  4. 47:1853 · Appraisal of public service properties
  5. 47:1854 · Assessment
  6. 47:1855 · Allocation of assessed value
  7. 47:1856 · Notice of valuation; hearings; appeals
  8. 47:1856.1 · REPEALED BY ACTS 1992, NO. 984, §18
  9. 47:1857 · Corrections and changes
  10. 47:1858 · General provisions
Full table of contents →