RS 3:3611 Determination of property value - Louisiana Statutes

§3611.  Determination of property value

In determining the assessed value of real agricultural property for ad valorem purposes, a governing authority shall reduce the assessment by the diminution in value as determined by the court or, in the absence of a court determination, by the appropriate assessing official.  No such assessment shall be retroactive.

Acts 1995, No. 302, §1.