LAC 61:V.121. Reappraisal

A. Real property, as defined in R.S. 47:2322, shall be reappraised and reassessed at least every four years. B. Personal property, as defined in R.S. 47:2322, shall be reappraised and reassessed every year. C. Incorporeal real or immovable property, as defined in R.S. 47:2322 and R.S. 47:1702, shall be reappraised and reassessed once every four years. D. Taxable intangible public service properties, bank stocks, and credit assessments on premiums written in Louisiana by insurance companies and loan and finance companies, per R.S. 47:1709 or incorporeal personal or movable property, as defined in R.S. 47:1702, shall be reappraised and reassessed every year. E. Public service property, as defined in R.S. 47:1851, shall be reassessed every year.