Valuation Act.

This Act provides rules for the valuation of real property and requires the Minister to appoint for each parish a Board of Assessment. The Board shall have full power to assess the value of any property in respect of which any assessment has not been accepted and is in dispute. If the Commissioner of Inland Revenue or any person affected by the assessment of the Board is dissatisfied in any respect with the assessment it shall be lawful to appeal to the Revenue Court and the decision of such Court shall be final and binding.