On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter.
R.S. 47:2331 active rs title
Reassessment ACTIVE
Actions
References
None.
Cited by
None.
History
- enactment Acts 1976, No. 705, §11, eff. Aug. 4, 1976