Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 7 - Watercraft
Section V-706 - Table-Economic Obsolescence
Universal Citation: LA Admin Code V-706
Current through Register Vol. 50, No. 9, September 20, 2024
A. Economic Obsolescence for Days Worked
| Table 706 Economic Obsolescence for Days Worked | ||
| No. of Days Worked | Obsolescence Amount | Manual Adj. Factor |
| 329 and Over | 0 | 1.00 |
| 274 to 328 | 10% | .90 |
| 219 to 273 | 20% | .80 |
| 164 to 218 | 30% | .70 |
| 111 to 163 | 40% | .60 |
| 54 to 110 | 50% | .50 |
| Less than 53 | 60% | .40 |
| Stacked Current Year | 75% | .25 |
| Stacked More Than One Year | 90% | .10 |
AUTHORITY NOTE: Promulgated in accordance with La. Const. of 1974, Article VII, §18 and §21, R.S. 47:1837 and R.S. 47:2323.
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