---
urn: urn:us-la:rs:3:3611
citation: "R.S. 3:3611"
status: active
breadcrumb: "Title 3 › Chapter 22 › Part I"
acts_citations:
  - { year: 1995, number: 302, section: 1, effective_date: null, role: enactment }
---

# 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.