Louisiana § 47:2302 Definitions

Louisiana Statutes

§ 47:2302 — Definitions

Louisiana § 47:2302

Title 47Revenue and Taxation

This text of Louisiana § 47:2302 (Definitions) 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. § 47:2302 (2026).

Text

§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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§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 fide agricultural, horticultural
or timber land.
D. Bona fide timberland is land stocked by forest trees of any size and specie, or
formerly having such tree cover within the last three years and not currently developed or
being used for nonforest purposes, and devoted to the production, in reasonable commercial
quantities, of timber and timber products, and timberland under a contract with a state or
federal agency restricting its use for timber production.

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.