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Louisiana · Through 2025 First Extraordinary Session

RS 47:1854: Assessment

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  1. TITLE 47. REVENUE AND TAXATION

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.

Collected 2026-09-14T05:02:39Z. Source file · JSON

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