§ 21-26. Levy.

Latest version.

(a)

There shall be levied annually an acreage tax of $0.02 per acre on all forest lands and cut-over potential forest lands in the parish.

(b)

This acreage tax shall be assessed and extended on the tax rolls of the parish by the parish assessor in the same manner as the assessment and extension on the tax rolls of other parish taxes.

(Code 1975, § 23:150A, B)

                    
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