Opinion Number

Dear Mr. Adkins:

On behalf of the Caddo Parish Tax Assessor, you requested the opinion of this office as to whether a particular taxpayer is entitled to have a separate assessment of a non-commercial portion of a single tract of land. You also requested the opinion of this office as to whether or not such non-commercial portion of the tract would be exempt from ad valorem taxation as "public land" due to the existence of these two servitudes.

As stated in your letter, the taxpayer owns a tract of land located in Caddo Parish, Louisiana. Located on a portion of this property is a used car…