All lands included within the boundaries of any irrigation district, except those lands within the corporate limits of incorporated towns and cities, shall be taxed. The fact that water from the natural or artificial waterways within the district is not used on certain lands within the boundaries of the district does not exempt that land from taxation.
La. R.S. 38:2118
Lands to be taxed
Known as the Local Government Equipment-Lease-Purchase Act
The act spans §§ 38–38 (168 sections).
Amended by Acts 1956, No. 461, §1.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.