La. Stat. tit. 38 § 2118
Current with operative changes from the 2024 Third Special Legislative Session
All lands included within the boundaries of any irrigation district, except those lands within the corporate limits of incorporated towns and cities, shall be taxed. The fact that water from the natural or artificial waterways within the district is not used on certain lands within the boundaries of the district does not exempt that land from taxation.
La. R.S. § 38:2118