Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 27 - Guidelines for Application, Classification and Assessment of Land Eligible to be Assessed at Use Value
Section V-2709 - Assessment and Classification-Agricultural and Horticultural
Current through Register Vol. 50, No. 3, March 20, 2024
A. Assessment of Agricultural and Horticultural Lands. Use Value Table 2717.A presents the use value and assessed value of all bona fide agricultural and horticultural lands.
B. Classification of Agricultural and Horticultural Lands. The first four classifications of soils designated by the U.S. Department of Agriculture, Natural Resources Conservation Service, with such modifications as may be required by special circumstances, are hereby established for classification of agricultural and horticultural lands into Class I, II, III and IV lands, provided that all lands subject to regular and periodic flooding may be classified as Class IV lands.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:2301 through R.S. 47: 2308.
