2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:1958 — Listing and assessing of lands

§1958. Listing and assessing of lands

A. The assessor, in assessing lands and lots, shall take into consideration the enhanced value of such lands and lots arising from the buildings and improvements thereon; provided that for a period of ten years, commencing January 1, 1943, lands that are improved, during such period, for agricultural farming, dairying or grazing purposes, shall not, for a period of ten years after placing of such improvements thereon, be reclassified into a higher tax valuation classification.

B. The assessor shall also inquire into the purchase price paid for real property when acquired by the owner, and ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessments then being made; and the price paid for property at such sales or transfers shall be considered by the assessors in determining the value of the real property to be listed for assessment. In the first year in which property is initially assessed to a new owner thereof, the assessment records shall show the recordation reference, by conveyance book and folio number, in the office of the recorder of conveyances for the parish of the instrument by which said owner acquired title to the land.

C. In assessing land, the assessor shall personally, or by duly accredited deputy, visit each piece of taxable property or tract of land in his parish or district. Should the tax assessor fail to visit personally or by duly accredited deputy, any piece of taxable property within his parish or district, and it thereby escapes assessment, he shall be considered guilty of malfeasance in office, and shall be liable to a penalty of not more than the amount of the tax which would have been collected had such property been properly assessed, with ten per centum additional, and all costs and charges accruing on the same. And each and every assessor, upon turning over to the auditor his annual assessment roll, shall make an affidavit that he has complied with the provisions of this Chapter before being qualified to receive his final settlement for the year.

D. It shall be sufficient to assess and describe all property according to a description that will reasonably identify the property assessed, such as: designating the tract or lot by the name by which it is commonly known, or by the number or letter by which it may be usually designated upon the regular assessment rolls, or upon an official or private plan or sketch; or by giving the boundaries or the name of the owners upon each side; or by the dimensions or description or name given in the act translating the ownership thereof; or by such other further description as may furnish the means of reasonable identification.

E. If the land to be assessed is a tract or a lot known by name, or if the owner's name be known, it shall be designated by those particulars and by its boundaries; if it has no name or the name be unknown, it shall be designated by its boundaries or by divisions, pursuant to the United States surveys. In all cities, towns, or villages, the assessor shall designate the number of lots according to the plan of such cities, towns, or villages, or according to the plat or plan or the squares designated by such particular plat or plan. If no plat or plan is known of any city, town, or village, or square within the same, it shall be lawful for the assessor to describe it by boundaries of the streets within which it is situated, giving in all cases the dimensions; the assessment in incorporated towns and villages shall be in separate columns and shall designate the name of the streets on which the lots front.

Amended by Acts 1964, No. 313, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.