{"data":{"id":"us-la/rs-47-2331","jurisdiction":"us-la","citation":"RS 47:2331","heading":"Reassessment","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101596","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:43Z","sha256":"15c2c1c9e196fb2e91b90f2ead07cbabed8270b126abb02cc3d8795a575dae17","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2330","next":"us-la/rs-47-2332"},"notice":"GroundRules: Original legal text. Not legal advice."}