La. Stat. tit. 41 § 7
Current with changes from the 2024 Legislative Session
The commissioner shall furnish, annually, on or before March first, to the assessors of each parish, the list of all the lands that may have been entered or sold during the preceding year, together with the names of the persons entering or purchasing them, in order that they may be assessed for taxes.
La. R.S. § 41:7
SEE ACTS 1989, NO. 282, §5.