Usufruct
R.S. 47:1854

Assessment ACTIVE

All public service properties shall be assessed for taxation in accordance with the provisions of the Louisiana Constitution of 1974. Land shall be assessed at ten percent of fair market value; electric cooperative properties shall be assessed at fifteen percent of fair market value; and all other properties shall be assessed at twenty-five percent of fair market value.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1976, No. 703, §1
  • amendment Acts 1980, No. 602, §1

Section navigation

Cite R.S. 47:1854

Bluebook
La. Rev. Stat. Ann. § 47:1854 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1854
BibTeX
@misc{larevstat-47-1854,
  title        = {La. Rev. Stat. Ann. § 47:1854},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1854},
  note         = {Snapshot 2026-05-22}
}