LAC 61:V.2717
LAC 61:V.2717. Tables―Use Value
Cite as La. Admin. Code tit. 61, pt. V, § 2717
A. Average Assessed Value per Acre of Agricultural and Horticultural Land, by Class
Table 2717.A Average Assessed Value per Acre of Agricultural and Horticultural Land, by Class
Class | Assessed Value Per Acre
Upper | Lower
Class I | $48.31 | $40.83
Class II | $40.54 | $30.46
Class III | $29.89 | $26.45
Class IV | $25.85 | $17.22
B. Average Assessed Value per Acre of Timberland, by Class
Table 2717.B Average Assessed Value per Acre of Timberland, by Class
Class | Assessed Value Per Acre
Class 1 | $40.22
Class 2 | $28.54
Class 3 | $12.38
Class 4 | $7.51
C. Average Assessed Value per Acre of Marsh Land, by Class
Table 2717.C.1 Average Assessed Value per Acre of Marshland, by Class West Zone
Class | Assessed Value Per Acre
Fresh Water Marsh | $7.00
Brackish Water Marsh | $6.00
Salt Water Marsh | $5.00
Table 2717.C.2 Parishes Considered to be Located in the West Zone
Acadia | Iberia | St. Landry | Vermilion
Calcasieu | Jefferson Davis | St. Martin
Cameron | Lafayette | St. Mary
Table 2717.C.3 Average Assessed Value per Acre of Marshland, by Class East Zone
Class | Assessed Value Per Acre
Fresh Water Marsh | $ 5.00
Brackish Water Marsh | $ 4.00
Salt Water Marsh | $ 3.00
Table 2717.C.4 Parishes Considered to be Located in the East Zone
Ascension | Lafourche | St. Charles | Terrebonne
Assumption | Livingston | St. James | West Baton Rouge
East Baton Rouge | Orleans | St. John
Iberville | Plaquemines | St. Tammany
Jefferson | St. Bernard | Tangipahoa
NOTE: Only the parishes listed above should have lands classified as marshland. All other parishes should classify such land as all other acreage.