LAC 61:V.2701. Definitions of Land Eligible for Use Value Assessment

Bona Fide Agricultural Landland devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man and agricultural land under a contract with a state or federal agency restricting its use for agricultural production. Bona Fide Horticultural Landland devoted to the production for sale, in reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and horticultural land under a contract with a state or federal agency restricting its use for horticultural production. Bona Fide Marsh Landwet land other than bona fide agricultural, horticultural or timber land. Bona Fide Timberlandland stocked by forest trees of any size and specie, or formerly having such tree cover within the last three years and not currently developed or being used for non-forest purposes, and devoted to the production, in reasonable commercial quantities, of timber and timber products, and timberland under a contract with a state or federal agency restricting its use for timber production.