La. Admin. Code tit. 61 § V-2717

Current through Register Vol. 50, No. 6, June 20, 2024
Section V-2717 - Tables-Use Value
A. Average Assessed Value per Acre of Agricultural and Horticultural Land, by Class

Table 2717.A

Average Assessed Value per Acre of Agricultural and Horticultural Land, by Class

Class

Assessed Value Per Acre

Upper

Lower

Class I

$48.31

$40.83

Class II

$40.54

$30.46

Class III

$29.89

$26.45

Class IV

$25.85

$17.22

B. Average Assessed Value per Acre of Timberland, by Class

Table 2717.B

Average Assessed Value per Acre of Timberland, by Class

Class

Assessed Value Per Acre

Class 1

$40.22

Class 2

$28.54

Class 3

$12.38

Class 4

$7.51

C. Average Assessed Value per Acre of Marsh Land, by Class

Table 2717.C.1

Average Assessed Value per Acre of Marshland, by Class West Zone

Class

Assessed Value Per Acre

Fresh Water Marsh

$7.00

Brackish Water Marsh

$6.00

Salt Water Marsh

$5.00

Table 2717.C.2

Parishes Considered to be Located in the West Zone

Acadia

Iberia

St. Landry

Vermilion

Calcasieu

Jefferson Davis

St. Martin

Cameron

Lafayette

St. Mary

Table 2717.C.3

Average Assessed Value per Acre of Marshland, by Class East Zone

Class

Assessed Value Per Acre

Fresh Water Marsh

$ 5.00

Brackish Water Marsh

$ 4.00

Salt Water Marsh

$ 3.00

Table 2717.C.4

Parishes Considered to be Located in the East Zone

Ascension

Lafourche

St. Charles

Terrebonne

Assumption

Livingston

St. James

West Baton Rouge

East Baton Rouge

Orleans

St. John

Iberville

Plaquemines

St. Tammany

Jefferson

St. Bernard

Tangipahoa

NOTE: Only the parishes listed above should have lands classified as marshland. All other parishes should classify such land as all other acreage.

La. Admin. Code tit. 61, § V-2717

Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:248 (April 1987), LR 13:764 (December 1987), LR 14:110 (February 1988), LR 17:1213 (December 1991), LR 22:117 (February 1996), LR 23:208 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:491 (March 1998), LR 26:511 (March 2000), LR 30:492 (March 2004), amended by the Division of Administration, Tax Commission, LR 38:811 (March 2012), Amended by the Division of Administration, Tax Commission,LR 42751 (5/1/2016), Amended LR 46566 (4/1/2020), Amended LR 50, exp. 4/30/2024(Emergency), Amended LR 50385 (3/1/2024).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:2301 through R.S. 47:2308.