Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 1 - Constitutional and Statutory Guides to Property Taxation
Section V-115 - Real Property Defined
Universal Citation: LA Admin Code V-115
Current through Register Vol. 50, No. 9, September 20, 2024
Real Estate or Immovable Property-includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot (R.S. 47:1702).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1702.
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