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La. Rev. Stat. § 47:1957 (2026)

Listing and assessing of property generally

✓ current as of May 2026
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§1957. Listing and assessing of property generally

           A. All taxable property in the state, except public service properties, shall be assessed by the several assessors. The assessors shall be responsible, under the supervision of the tax commission, for listing and assessing all property within their respective parishes, except such property as is subject to direct assessment by the tax commission. The assessors shall list said property by parish, school board, police jury, levee district, special district and by any other recipients of ad valorem taxes, except by municipality. If any municipality requests such a listing, the assessor shall be required to prepare such a listing; however, the assessor's salary and expense fund shall be reimbursed by the municipality in accordance with R.S. 47:1993.1(C).

           B. All property subject to taxation shall be listed and assessed at the proper percentage of its fair market or use value as required by the constitution and laws of this state. The assessors shall identify all mobile homes within their respective parishes with a numbered decal or other suitable means of identification. The owner of each mobile home shall provide such information as the assessor shall request including but not limited to the mobile home brand name and serial number, when available.

           C. The assessor, in person or by deputy, shall have the right and power to require of any property holder an inspection of his books and accounts, and shall have the right to examine them in full, and may, from such books and accounts, make an estimate of the value of the property to be assessed. In order to have accessible information regarding the business of nonresidents, all books and papers pertaining to the business transacted in Louisiana shall be kept within the state. The assessor shall also, if necessary, put upon oath the owner, agent, or employees of the owner, and propound to him or them such questions as will elicit from him or them the fair market or use value of the property. The assessor may inquire into the insured value of all property, or into the value at which it had been insured previously, and consider the insured value in listing the property for taxation. The assessor, except the assessor of the parish of Iberville, shall also have the right to obtain a list of any movable property owned by the taxpayer that is subject to lease or rental. Such list shall include the name and address of the lessee, a description of the property, and such other information as the assessor may request. The tax assessor shall value each item of property as he considers just, whenever he does not agree with the valuation as fixed by the taxpayer.

           D. If any person fails or refuses to submit a list of his property including any list requested under Subsection C, or fails to make oath to its correctness, in addition to all other applicable penalties, he shall be subject to the penalties provided for failure to report under R.S. 47:2329, and the assessor shall himself make out a list from the best information he can obtain and shall make his own valuations thereon. To that end, he is authorized to administer oaths and propound questions to any person whom he supposes can give information in relation thereto. Any willful misstatement to the assessor, or any authorized deputy, made under oath, shall be considered and punished as false swearing as provided by the laws of this state in other cases.

           E. If the assessors find or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, they shall add to the list such property, which from the best information they can obtain, has been omitted or incorrectly described by the person signing the list. The assessor shall mail a notification to the taxpayer, at least three days before the first day of the inspection period, which summarizes the changes made to the list. The notice shall be mailed to the same address to which the notice of tax due is sent by the collector of taxes. By the conclusion of the inspection period, if the taxpayer does not challenge such changes, the taxpayer shall be subject to all applicable penalties, including those provided for by R.S. 47:2329.

           F. If any tax assessor intentionally or knowingly or through negligence omits any taxable property from the assessment list, or permits it to be omitted therefrom, he and his sureties in solido shall be liable on his official bond for the full amount of the taxes due on the property so omitted from the list, together with ten percent interest per annum thereon from the due date of the taxes, ten percent attorney fees on the amount of the judgment recovered against him, and all costs of the suit.

           G. The tax commission shall publicly reprimand any assessor if it shall appear that he is wilfully negligent or unfair in the assessment of property, or in omitting it from the rolls, and if the tax commission deems it necessary, shall institute removal proceedings through the attorney general, for gross misconduct in office.

           H. If any tax assessor or deputy signs a jurat without having actually administered the oath, he shall be guilty of nonfeasance and malfeasance in office, and the tax assessor shall be liable on his bond for all the taxes due by the person purporting to have taken the oath or affirmation, and shall forfeit all his commissions and shall be at once removed from office by the governor.

           Acts 1977, No. 125, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1986, No. 847, §1; Acts 1990, No. 829, §1, eff. Jan. 1, 1991; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 926, §1, eff. August 15, 2010.

Notes of Decisions
Cited in 27 cases (1 in the last 5 years), 1965–2023 · leading case: Bailey v. Enervest Operating Co., LLC, 43 So. 3d 1046 (La. Ct. App. 2010).
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Bailey v. Enervest Operating Co., LLC, 43 So. 3d 1046 (La. Ct. App. 2010). · cites it 3× “R.S. 47:1957. Here, Assessor Bailey failed to inform EnerVest that its documentation was inadequate and failed to request additional information.”
Errol G. Williams, Assessor, Par. of Orleans v. Opportunity Homes Ltd. P'ship & Louisiana Tax Comm'n, 240 So. 3d 161 (La. 2018). · cites it 4× “R.S. 47:1957, and La. R.S. 47:2323, Assessor Williams determined the fair market value (“FMV”) of Opportunity Homes’ scattered-site properties using what is known as the “market approach.”
Bussie v. Long, 243 So. 2d 776 (La. 1971). · cites it 3× “LSA-R.S. 47:1957 provides: "All taxable property in the state shall be assessed by the tax commission.”
Dow Chem. Co. v. Pitre, 468 So. 2d 747 (La. Ct. App. 1985). · cites it 2× “LSA R.S. 47:1957(C). See also, LSA R.S. 47:2324 and 47:2325.”
Dixon v. Flournoy, 176 So. 2d 138 (La. 1965). · cites it 2× “The statutes relied on are R.S. 47:1957, 1988, and 1989. R.S. 47:1957 provides that all taxable property in the state shall be assessed by the Louisiana Tax Commission, that the property shall be listed and assessed at actual cash value, and that the actual cash value of all…”
Louisville & Nashville R.R. v. Louisiana Tax Comm'n, 498 F. Supp. 418 (M.D. La. 1980). “” The defendants argue that commercial and industrial property generally in Louisiana is valued on a reproduction cost basis (LSA-R.S. 47:1957), while rail transportation property is appraised by the combined methods of market approach, cost approach and income approach (LSA-R.”
Victor Bussie, & His Wife, Gertrude Foley Bussie v. Mrs. Blanche Revere Long, 383 F.2d 766 (5th Cir. 1967). “R.S. 47:1957, 1988, 19S9. 2 . Title 28 U.”
BONVILLAIN v. Louisiana Land & Expl. Co., 702 F. Supp. 2d 667 (E.D. La. 2010). · cites it 2× “La. Rev.Stat. § 47:1957(A). He also has the duty and authority to identify and assess any omitted or erroneously assessed property.”
Karno v. Louisiana Tax Comm'n, 233 So. 2d 592 (La. Ct. App. 1970). · cites it 2× “LSA-R.S. 47:1957 and 1989. In doing so it is authorized to change or correct any and all assessments thereof "in order to make the assessments conform to the true and correct valuation, not to exceed its actual cash value.”
Bussie v. Long, 286 So. 2d 689 (La. Ct. App. 1974). “The Commission's next contention is that the only remaining statute which could conceivably support the position taken by plaintiffs and upheld by the trial court is LSA-R.S. 47:1957, which provides only that "All taxable property in the state shall be assessed by the Tax…”
Levy v. Parker, 346 F. Supp. 897 (E.D. La. 1972). “R.S. 47:1957, the departure of practice from law is demonstrated by the PAR Study.”
Zapata Gulf Marine Operators v. Tax Com'n, 554 So. 2d 1253 (La. Ct. App. 1989). “R.S. 47:1957. By letters dated March 31, April 3 and April 16, 1987, Zapata and Gulf notified the Assessor that they were claiming tax exempt status for their vessels pursuant to La.”
Show all 27 citing cases →
La. Rev. Stat. § 47:1957(A): 5 cases
Errol G. Williams, Assessor, Par. of Orleans v. Opportunity Homes Ltd. P'ship & Louisiana Tax Comm'n, 240 So. 3d 161 (La. 2018). “R.S. 47:1957, and La. R.S. 47:2323, Assessor Williams determined the fair market value (“FMV”) of Opportunity Homes’ scattered-site properties using what is known as the “market approach.”
BONVILLAIN v. Louisiana Land & Expl. Co., 702 F. Supp. 2d 667 (E.D. La. 2010). “La. Rev.Stat. § 47:1957(A). He also has the duty and authority to identify and assess any omitted or erroneously assessed property.”
ANR Pipeline Co. v. Louisiana Tax Comm'n, 94 So. 3d 734 (La. 2012).
Erroll G. Williams, Assessor of Orleans Par. v. Louisiana Tax Commision & Val C. Cupit (La. Ct. App. 2023).
Metrailer v. Granger, 552 So. 2d 720 (La. Ct. App. 1989).
La. Rev. Stat. § 47:1957(B): 3 cases
Park Esplanade Ltd. P'ship v. Williams, 577 So. 2d 1028 (La. Ct. App. 1991).
Cameron Par. Police Jury v. All Taxpayers, 212 So. 3d 663 (La. Ct. App. 2017).
Metrailer v. Granger, 552 So. 2d 720 (La. Ct. App. 1989).
La. Rev. Stat. § 47:1957(C): 3 cases
Dow Chem. Co. v. Pitre, 468 So. 2d 747 (La. Ct. App. 1985). “LSA R.S. 47:1957(C). See also, LSA R.S. 47:2324 and 47:2325.”
Bailey v. Enervest Operating Co., LLC, 43 So. 3d 1046 (La. Ct. App. 2010). “R.S. 47:1957. Here, Assessor Bailey failed to inform EnerVest that its documentation was inadequate and failed to request additional information.”
Metrailer v. Granger, 552 So. 2d 720 (La. Ct. App. 1989).
La. Rev. Stat. § 47:1957(E): 2 cases
Broussard v. Louisiana Tax Com'n, 614 So. 2d 1341 (La. Ct. App. 1993).
Bass P'ship v. Gravolet, 105 So. 3d 224 (2012).
La. Rev. Stat. § 47:1957(F): 1 case
Cameron Par. Police Jury v. All Taxpayers, 212 So. 3d 663 (La. Ct. App. 2017).
La. Rev. Stat. § 47:1957(G): 2 cases
Forrest House Apts. v. Louisiana Tax Comm'n, 433 So. 2d 824 (La. Ct. App. 1983).
Cameron Par. Police Jury v. All Taxpayers, 212 So. 3d 663 (La. Ct. App. 2017).
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