Louisiana Statutes
§ 47:2302 — Definitions
Louisiana·Title 47 Revenue and Taxation
§2302. Definitions
A.Bona fide agricultural land is land devoted to the production for sale, in
reasonable commercial quantities, of plants and animals, or their products, useful to man, and
agricultural land under a contract with a state or federal agency restricting its use for
agricultural production; or land under contract for agricultural use pursuant to an ordinance
authorizing urban agricultural incentive zones as defined in R.S. 3:4751 through 4754.
B.Bona fide horticultural land is land devoted to the production for sale, in
reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and
horticultural land under a contract with a state or federal agency restricting its use for
horticultural production.
C.Bona fide marsh land is wetland other than bona
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Legislative History
Added by Acts 1976, No. 702, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff.
May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2015, No. 429, §2.
Nearby Sections
15
§ 47:2301
§ 47:2301§ 47:2302
Definitions§ 47:2303
Eligibility for use value assessment§ 47:2304
Application for use value assessment§ 47:2305
Loss of eligibility§ 47:2306
Penalties§ 47:2307
Determination of use value§ 47:2309
Effective date; nonapplicability§ 47:2321
§ 47:2321§ 47:2322
Definitions§ 47:2324
Data collection by the assessor§ 47:2325
Forms§ 47:2326
Adoption and approval of forms