US Laws, Codes, Statutes & Cases

§228.  Effect of survey on assessment roll of parish

Upon the completion of an aerial survey and mosaic map of the parish and the approval thereof by the parish governing authority, as provided in R.S. 50:227, the assessor of the parish shall compare the assessment roll of the parish with the mosaic map and shall include on that roll any taxable property or properties shown on the mosaic map but not shown on the assessment roll.  The governing authority of the parish shall satisfy itself that the assessment roll of the parish contains a complete list of all taxable property in the parish, as shown by the mosaic map.