Louisiana

LA Statute Chapter 27: Guidelines for Application, Classification, and Assessment of Land Eligible to be assessed at Use Value.

"Bona Fide Agricultural Land--land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man and agricultural land under a contract with a state or federal agency restricting its use for agricultural production. Bona Fide Horticultural Land--land devoted to the production for sale, in reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and horticultural land under a contract with a state or federal agency restricting its use for horticultural production."