La. R.S. 47:2127.1 — Immovable property; lots assessed together

If two or more lots or parcels of ground have been assessed in any year or years to the
same tax debtor at a certain valuation for the whole together, without distinguishing the
valuation of each lot or parcel separately, the tax collector is authorized, but shall not be
obligated, to receive the proportion of statutory impositions under assessment fairly due upon
any one or more of the lots or parcels separately. The proportions shall be ascertained and
fixed by a certificate authenticated by the assessor and approved by the tax collector. The lots
or parcels upon which the proportions are paid shall be free from the proportion of taxes
pertaining to the other lots or parcels of the assessment.