RS 3:4342 Availing of limitation of taxation
§4342. Availing of limitation of taxation
Land owners who have prior to November 2, 1926 entered into contracts with the commission's predecessor, the department of conservation, for the reforestation of denuded lands may avail themselves of the limitation of taxation fixed in this Part by formally declaring before a notary public before the expiration of the period of time fixed in the contract that they desire to come within the terms of this Part and filing such declaration with the commission and recording it in the records of the parish in which the lands are located.