---
urn: urn:us-la:rs:47:2329
citation: "R.S. 47:2329"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 6 › Part II"
acts_citations:
  - { year: 1976, number: 705, section: 9, effective_date: 1976-08-04, role: enactment }
---

# Property owner; failure to report; loss of right to question assessment

Whenever any property owner fails to make any report required to be made under the provisions of this Act at the time such report becomes due, the property owner shall have no legal right or cause to question or contest the determination of fair market value by the assessor.