---
urn: urn:us-la:rs:47:2331
citation: "R.S. 47:2331"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 6 › Part II"
acts_citations:
  - { year: 1976, number: 705, section: 11, effective_date: 1976-08-04, role: enactment }
---

# Reassessment

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.