Should every co owner receive a Louisiana property tax assessment notice for jointly owned land?
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This page answers the general question as of 2000. Ask about yours and see what current Louisiana law means for your facts, with citations you can check.
Plain-English summary
The Desoto Parish assessor asked how to assess property owned by multiple people in indivision and whether it could receive use value treatment. The AG said the undivided property should be treated as one parcel until partitioned, assessed in the names of all record owners, and assessment mailings sent to all of them. Co ownership did not itself bar use value, provided the land satisfied the relevant statutory conditions.
Currency note
This opinion was issued in 2000. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.
Common questions
Could the assessor mail only one co owner?
The AG said all record owners should receive mailings concerning the assessment.
Did co ownership disqualify farmland from use value?
No. The opinion said land owned in indivision could qualify if it met the applicable requirements.
Did the assessor have to search beyond official records for owners?
The opinion cited authority saying the assessor did not have to search beyond those records.
Background and statutory framework
The opinion cited Civil Code Article 797 for ownership in indivision and Article 801 for shared management. It also addressed use value under La. R. S. 47:2301 and following provisions, and earlier assessment guidance for record owners.
Citations and references
- Civil Code Article 797: ownership in indivision.
- Civil Code Article 801: use and management by co owners.
- La. R. S. 47:2301: use value provisions discussed.
Source
- Landing page: https://www.ag.state.la.us/Opinions
- Original PDF: https://www.ag.state.la.us/Opinion/Download/00-0185
Original opinion text
June 8, 2000
OPINION NUMBER 00-185
Mr. Jimmy Stephens, CLA
Assessor, Desoto Parish
P. O. Box 511
Mansfield, LA 71052
Dear Mr. Stephens:
We received your request for an opinion regarding property which is owned by two or more persons in indivision. Specifically, you inquire if all of the owners must receive a tax bill and if property which is owned in indivision may qualify for use value.
Your inquiries must be addressed in light of Civil Code Article 797 which defines ownership in indivision. The article provides as follows:
Ownership of the same thing by two or more persons is ownership in indivision. In the absence of other provisions of law or juridical act, the shares of all co-owners are presumed to be equal.
Civil Code Article 801 provides that the use and management of property held in indivision is determined by agreement of all co-owners. Thus, property which is owned in indivision must be treated as one piece of property unless the property is partitioned. A partition may be done by the consent of all co-owners or it may be done judicially.
We previously opined that property should be assessed in the name of the record owner or owners. Op. Atty. Gen. 97-71. The jurisprudence has recognized that an assessor does not have to search beyond the official records to ascertain ownership of a particular parcel of land. As such, it is our opinion that the property must be assessed to all of the record owners and all mailings regarding the assessment should be sent to all owners of record.
It is further our opinion that property which is owned in indivision may qualify for use value. Use value is defined as the highest value of bona fide agricultural, horticultural, timber, and marsh land when the land is used by a prudent agricultural, horticultural, timber, or marsh operator for the sole purpose of continuing the operation of the land as such. Use value is established without reference to any other market value or value to the public in general. La. R. S. 47:2301, et seq. The land must meet all of the requirements to qualify for use value as set forth in the statutes. Again, if the property is owned by two or more persons, the use and management of the property, unless there is an agreement to the
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Opinion Number 00-185
Mr. Jimmy Stephens, CLA
Desoto Parish Assessor
Page - 2 -
contrary, must be determined by all co-owners.
If you have any questions or comments, please contact our office.
With kindest regards, I am,
Very truly yours,
RICHARD P. IEYOUB
Attorney General
By:
TINA VICARI GRANT
Assistant Attorney General
RPI/TVG/dra
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OPINION NUMBER 00-185
Syllabus
4 ASSESSORS
La. R. S. 47:2301, et seq
Assessors must assess property to all of the record owners of the property and all mailings regarding the assessment should be sent to all owners of record. Property which is owned in indivision may qualify for use value provided it meets all of the requirements outlined in the statutes.
Mr. Jimmy Stephens, CLA
Assessor, Desoto Parish
P. O. Box 511
Mansfield, LA 71052
Date Received:
Date Released: June 8, 2000
Tina Vicari Grant
Assistant Attorney General
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