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-2717 - Tables-Use Value

Table 2717.A

Average Assessed Value per Acre of Agricultural and Horticultural Land, by Class

Class

Assessed Value Per Acre

Upper

Lower

Class I

$48.31

$40.83

Class II

$40.54

$30.46

Class III

$29.89

$26.45

Class IV

$25.85

$17.22

Table 2717.B

Average Assessed Value per Acre of Timberland, by Class

Class

Assessed Value Per Acre

Class 1

$40.22

Class 2

$28.54

Class 3

$12.38

Class 4

$7.51

Table 2717.C.1

Average Assessed Value per Acre of Marshland, by Class West Zone

Class

Assessed Value Per Acre

Fresh Water Marsh

$7.00

Brackish Water Marsh

$6.00

Salt Water Marsh

$5.00

Table 2717.C.2

Parishes Considered to be Located in the West Zone

Acadia

Iberia

St. Landry

Vermilion

Calcasieu

Jefferson Davis

St. Martin

Cameron

Lafayette

St. Mary

Table 2717.C.3

Average Assessed Value per Acre of Marshland, by Class East Zone

Class

Assessed Value Per Acre

Fresh Water Marsh

$ 5.00

Brackish Water Marsh

$ 4.00

Salt Water Marsh

$ 3.00

Table 2717.C.4

Parishes Considered to be Located in the East Zone

Ascension

Lafourche

St. Charles

Terrebonne

Assumption

Livingston

St. James

West Baton Rouge

East Baton Rouge

Orleans

St. John

Iberville

Plaquemines

St. Tammany

Jefferson

St. Bernard

Tangipahoa