Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-105 - Constitutional Principles in Determination of Fair Market Value and Use of Reappraisal
Universal Citation: LA Admin Code V-105
Current through Register Vol. 50, No. 9, September 20, 2024
A. The Louisiana Constitution establishes the basic principle in the following cases but each case requires statutory clarification.
1. Fair market value shall be determined in
accordance with criteria which shall be established by law and which shall
apply uniformly throughout the state.
2. All property subject to taxation shall be
reappraised and valued at intervals of not more than four years.
B. These are the constitutional principles upon which property taxation is based in the state of Louisiana.
AUTHORITY NOTE: Promulgated in accordance with Louisiana Constitution of 1974, Article VII, §18.
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