1. 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

2. 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

3. 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.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:2301 through R.S. 47:2308.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 9:69 (February 1983), LR 12:36 (January 1986), LR 13:248 (April 1987), LR 13:764 (December 1987), LR 14:110 (February 1988), LR 17:1213 (December 1991), LR 22:117 (February 1996), LR 23:208 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:491 (March 1998), LR 26:511 (March 2000), LR 30:492 (March 2004), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 38:811 (March 2012), LR 42:751 (May 2016), LR 46:566 (April 2020), LR 50:373 (March 2024).