LEMMON, Justice
The tax assessor for Morehouse Parish, Michael Wooden, filed this action for a declaratory judgment to determine the constitutionality of La.Rev.Stat. 9:2948, which provides that the buyer under a bond for deed contract shall be deemed, for purposes of entitlement to the homestead exemption from ad valorem taxation, an owner of the property purchased and occupied under the bond for deed. The matter is now before this...
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