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The East Baton Rouge Parish Assessor's Office was found to be incorrectly appraising residential property taxes for new and current homeowners. Whenever property was sold, the new owners paid taxes on current values, and the former homeowners paid taxes on the outdated value of the home. According to the Louisiana Constitution, the assessor's office is required to update the values every four years. The article showed that more than half of the parish's properties had not been assessed in accordance with the constitution, and as a result, many were "being taxed on values that were well below market rates."