Chapter

Use Value and Fair Market Value

La. R.S. 47:2301— USE VALUE AND FAIR MARKET VALUE
La. R.S. 47:2302— Definitions
La. R.S. 47:2303— Eligibility for use value assessment
La. R.S. 47:2304— Application for use value assessment
La. R.S. 47:2305— Loss of eligibility
La. R.S. 47:2306— Penalties
La. R.S. 47:2307— Determination of use value
La. R.S. 47:2308— Louisiana Tax Commission; tables; classifying land; public hearings
La. R.S. 47:2309— Effective date; nonapplicability
La. R.S. 47:2321— Fair market value; defined
La. R.S. 47:2322— Definitions
La. R.S. 47:2323— Criteria for determining fair market value; real and personal property; unoccupied residential immovable property
La. R.S. 47:2324— Data collection by the assessor
La. R.S. 47:2325— Forms
La. R.S. 47:2326— Adoption and approval of forms
La. R.S. 47:2327— Confidentiality of forms
La. R.S. 47:2328— Acts of transfer; improvements; contents
La. R.S. 47:2329— Property owner; failure to report; loss of right to question assessment
La. R.S. 47:2330— Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report
La. R.S. 47:2331— Reassessment
La. R.S. 47:2332— Date of adoption of guidelines, manuals, rules, and regulations
La. R.S. 47:2341— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2342— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2343— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2344— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2345— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2346— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2347— Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
La. R.S. 47:2401— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2402— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2403— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2404— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2405— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2406— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2407— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2408— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2409— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2410— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2411— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2412— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2413— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2414— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2415— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2416— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2417— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2418— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2419— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2420— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2421— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2422— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2423— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2424— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2425— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2426— Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
La. R.S. 47:2431— Levy of tax
La. R.S. 47:2432— Amount of tax and time of payment
La. R.S. 47:2433— Interest on delinquent tax; extension of time to file an estate transfer tax return
La. R.S. 47:2434— Intent and purpose of this Part
La. R.S. 47:2435— Application of provisions
La. R.S. 47:2436— Estate transfer tax return
La. R.S. 47:2437— Installment payments
La. R.S. 47:2451— Claims and suits for refund