Current through Register Vol. 50, No. 9, September 20, 2024
A. If an
assessor chooses to use the self-reporting form, he shall furnish the
appropriate self-reporting form for real property to each property owner within
his respective parish or district, on or before February 15, in the year in
which the property is to be appraised. Upon completion, the property owner
shall return the form to the assessor by the first day of April of that year
or, 45 days after receipt, whichever is later. The self-reporting forms are to
assist the assessor in determining the fair market value of the real property
and, if used, shall be delivered to each person in whose name the real property
is assessed.
1. LAT 1, the Residential or
Homeowner's Report Form, is to be used by the owner reporting any property that
consists of land with improvements, whether urban or rural, and used for
residential purposes. Space is also provided on this form to report
improvements other than residences such as barns, sheds, storage bins, etc.
This form is also to be used by the owner of any improvement that is located on
land owned by someone other than the owner of the improvement.
2. LAT 2, the Land Report Form, is to be
furnished to the owner of any parcel of vacant land. This form is also to be
furnished, in addition to the Residential or Homeowner's Report Form, to each
landowner with at least 3 acres of land, or with land that has produced an
average gross annual income of at least $2,000 in one or more of the designated
classifications for the four preceding years. The Land Report Form is not the
application form for use value assessment. It is, however, to be used to serve
notice of the requirements for obtaining a use value assessment.
3. LAT 3, the Apartment Report Form, in
addition to the Land Report Form, is to be used by the owner of any apartment
or residential complex that is not applicable to LAT1. If the land upon which
the apartment is located is not owned by the apartment owner, the Land Report
Form is not required to be sent to the apartment owner.
4. LAT 4, the Commercial and Industrial
Report Form, is to be furnished to and used by the owner of any improvement of
a commercial or industrial type.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
47:1837 and
R.S.
47:2324.
