Louisiana Statutes
§ 47:1854 — Assessment
Louisiana § 47:1854
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1854 (Assessment) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1854 (2026).
Text
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.
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Related
Gisclair v. Louisiana Tax Commission
44 So. 3d 272 (Supreme Court of Louisiana, 2010)
Transcontinental Gas Pipeline Corp. v. Louisiana Tax Commission
32 So. 3d 199 (Supreme Court of Louisiana, 2010)
ANR Pipeline Co. v. Louisiana Tax Commission
94 So. 3d 734 (Supreme Court of Louisiana, 2012)
Legislative History
Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
Nearby Sections
15
§ 47:1801
§ 47:1801§ 47:182
Net income of estate or trust§ 47:1831
§ 47:1831§ 47:1833
Members; oath; bond; qualifications§ 47:1834
Domicile and transaction of business§ 47:1836
Studies and reports§ 47:1837
Duties and responsibilities§ 47:1838
Fees§ 47:184
Different taxable years§ 47:185
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Bluebook (online)
Louisiana § 47:1854, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1854.