RS 3:3611
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/la/title-3/3-613A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 3:3611
§3611. Determination of property value
In determining the assessed value of real agricultural property for ad valorem purposes, a governing authority shall reduce the assessment by the diminution in value as determined by the court or, in the absence of a court determination, by the appropriate assessing official. No such assessment shall be retroactive.
Acts 1995, No. 302, §1.