Opinion Number

Dear Ms. Lee:

You have requested an opinion of the Attorney General regarding the implementation of Article VII, Section 18(G) of the Louisiana Constitution of 1974, which was added by Act 1491 of the 1997 Regular Session of the Louisiana Legislature. The constitutional amendment was approved by the electorate on October 3, 1998, with an effective date of January 1, 2000. It establishes a Special Assessment Level (SAL) for those individuals who qualify. The SAL, once established, cannot be increased as a result of reassessment as long as the property and owner(s) remain(s) eligible.

Before…