HLS 10RS-1394 ENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 481
BY REPRESENTATIVE ROY
TAX/AD VALOREM TAX: Authorizes sheriffs and ex officio tax collectors to employ an
agency to assist in the collection of delinquent ad valorem taxes and obligations and
provides for the payment of such services on a fee basis
AN ACT1
To amend and reenact R.S. 33:1423.1(B) and (C), relative to collection of certain taxes and2
other obligations by sheriffs and ex officio tax collectors; to authorize sheriffs and3
ex officio tax collectors to employ certain parties to aid in the collection of certain4
delinquent taxes and obligations; to provide for the payment of services on a fee5
basis; to provide for the amount of the fee; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 33:1423.1(B) and (C) are hereby amended and reenacted to read as8
follows: 9
ยง1423.1. Collection and disposition of bonds, fines, fees, licenses, taxes; acceptance10
of credit card or electronic check payment; expenses of collection borne pro11
rata by affected tax recipient bodies12
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B. In addition to any other authority provided by law, sheriffs and ex officio14
tax collectors of the various parishes, including the chief administrative officer for15
the city of New Orleans may employ private counsel or an agency to assist in the16
collection of any due delinquent ad valorem taxes, any penalties or interest thereon,17
and any other payment which may be legally collected by a sheriff or tax collector18
or director of finance for the city of New Orleans.19 HLS 10RS-1394 ENGROSSED
HB NO. 481
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
C. The sheriff or ex officio tax collector or director of finance for the city of1
New Orleans shall may enter into a contract with such private attorney or agency2
which shall provide the for either a fee or an hourly rate of payment for services.3
The hourly rate shall not exceed the attorney general's fee schedule and the fee shall4
not exceed ten percent of the collected amount. If the payment for services is based5
on a fee, the amount of the fee shall be in addition to the amount of the fine, bond,6
tax, license fee, or other payment to be collected. The sheriff or ex officio tax7
collector or director of finance for the city of New Orleans shall obtain approval of8
the hourly rate to be paid the private attorney by the tax recipient bodies, which are9
owed in the aggregate, at least seventy-five percent of the revenues to be collected10
prior to contracting with the attorney. The sheriff or ex officio tax collector or chief11
administrative officer shall give advance notice to the tax recipient bodies prior to12
employing counsel and shall provide an estimate of anticipated expenses. The13
affected tax recipient bodies shall each contribute its pro rata or equitable share of14
the fees and expenses of the attorney. The sheriff or ex officio tax collector or15
director of finance for the city of New Orleans shall furnish an itemized expense16
voucher to all affected tax recipient bodies, which shall be due and payable upon17
receipt by the tax recipient body.18
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Roy HB No. 481
Abstract: Authorizes sheriffs and ex officio tax collectors to employ an agency to assist in
the collection of delinquent ad valorem taxes and obligations and provides for the
payment of such services on a fee basis.
Present law authorizes sheriffs and ex officio tax collectors to employ private counsel to
assist in the collection of delinquent ad valorem taxes, penalties or interest, and any other
payment which may be legally collected by a sheriff or tax collector.
Present law requires the sheriff or tax collector to enter into a contract with a private attorney
for the collection of delinquent taxes and obligations which shall provide the hourly rate of
payment for services which shall not exceed the attorney general's fee schedule. HLS 10RS-1394 ENGROSSED
HB NO. 481
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law retains present law but adds the authority for sheriffs and ex officio tax
collectors to employ an agency to assist in the collection of delinquent ad valorem taxes and
obligations. Proposed law also makes the employment of an agency or attorney
discretionary rather than mandatory.
Proposed law further provides that a sheriff or ex officio tax collector may pay a fee not to
exceed 10% of the amount collected for such services. The fee amount shall be in addition
to the amount of the fine, bond, tax, license fee, or other payment to be collected.
(Amends R.S. 33:1423.1(B) and (C))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Changed from mandatory to discretionary, the authority for retention of an
attorney or agency to assist in the collection of delinquent ad valorem taxes.