Opinion Number

Dear Mr. Wooden:

You requested the opinion of this office as to what constitutes "occupied" for purposes of Article VII, Section 20 (A) (1), of the Louisiana Constitution of 1974 (the "homestead exemption").

Article VII, Section 20(A) of the Louisiana Constitution provides:(1) The bona fide homestead, consisting of a tract of land or two or more tracts of land with a residence on one tract and a field, pasture, or garden on the other tract or tracts, not exceeding one hundred sixty acres, buildings and appurtenances, whether rural or urban, owned and occupied by any person, shall be exempt from…