Determination of property value

La. Rev. Stat. § 3:3611, under Agriculture and Forestry.

La. Rev. Stat. § 3:3611

§3611. Determination of property value In determining the assessed value of real agricultural property for ad valorem purposes, a governing authority shall reduce the assessment by the diminution in value as determined by the court or, in the absence of a court determination, by the appropriate assessing official. No such assessment shall be retroactive. Acts 1995, No. 302, §1.