La. Stat. tit. 3 § 3611
Current with changes from the 2024 Legislative Session
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.
La. R.S. § 3:3611