La. Revenue and Taxation § 47:1707.1
Current with changes from the 2024 Legislative Session
For the purpose of Section 21(C)(11) of Article VII of the Constitution of Louisiana, the phrase "agricultural products while owned by the producer" shall include standing timber and the right to cut and use standing timber, whether held by the owner of the land or any other person.
La. Revenue and Taxation § 47:1707.1