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Regular Session, 2010
HOUSE BILL NO. 508
BY REPRESENTATIVE ROY
TAX/TAXATION: Authorizes the publishing of notices of delinquency and tax sale
information over the Internet
AN ACT1
To amend and reenact R.S. 47:2153(B)(1), relative to ad valorem taxes; to provide relative2
to sales of immovable property due to delinquent taxes; to authorize use of the3
Internet to publish certain notice and other information related to a tax sale; and to4
provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:2153(B)(1) is hereby amended and reenacted to read as follows:7
ยง2153. Notice of delinquency and tax sale8
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B.(1)(a) At the expiration of twenty days' notice, counting from the day10
when the last of the written notices are sent, or as soon thereafter as practicable, the11
tax collector shall proceed to publish a notice to the tax debtors of the delinquency12
and to advertise for sale the consolidated delinquent tax list under one form two13
times within thirty days in the official journal of the political subdivision. The14
publication and advertisement shall be sufficient if it is in the following form:15
"DELINQUENT TAX LIST16
______________________________ vs. Delinquent Tax Debtors17
(insert appropriate taxing bodies)18
By virtue of the authority vested in me by the constitution and the laws of the19
State of Louisiana, I will sell, at ____________________, within the legal hours for20 HLS 10RS-1406 ENGROSSED
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judicial sales beginning at __________ o'clock a.m. on __________, the __________1
day of __________, ____, and continuing on each succeeding legal day, until said2
sales are completed, tax sale title to all immovable property on which taxes are now3
due to ___________________________, to enforce collection of taxes4
(insert affected taxing bodies) assessed in the year ____, together with interest5
thereon from January 1, ____, at the rate of one percent (1%) per month until paid6
and all costs. The names of said delinquent tax debtors, the amount of statutory7
impositions due, including any due for prior years, and the immovable property8
assessed to each to be offered for sale are as follows: (Insert names of delinquent tax9
debtors in alphabetical order, the amount of statutory impositions due, including any10
due for prior years on each specific piece of property, and the description of each11
specific piece of immovable property to be offered for sale.)12
On the day of sale I will sell a tax sale title to such portions of the property13
as each tax debtor will point out and, in case the debtor will not point out sufficient14
property, I will at once and without further delay sell the least quantity as undivided15
interests of said property of any tax debtor which any bidder will buy for the amount16
of the statutory impositions for which the sale is made, together with interest and17
costs due by said tax debtor. The sale will be without appraisement, for cash or other18
payment method acceptable to the tax collector, in legal tender money of the United19
States, and the tax sale title to property sold will be redeemable at any time during20
the applicable redemptive period by paying the price given, including costs and five21
percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month22
until redeemed."23
(b) In addition to the notice required to be published pursuant to24
Subparagraph (a) of this Paragraph, the tax collector may elect to publish via the25
Internet the portion of the notification and advertisement that details the names of26
delinquent tax debtors, the amount of statutory impositions due, and the description27
of each specific piece of immovable property to be offered for sale. In the instance28
of using the Internet for the detailed listing of properties offered for tax sale, the tax29 HLS 10RS-1406 ENGROSSED
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collector shall provide, within the original printed notification or advertisement, the1
web address where the comprehensive list of debtors and properties offered for sale2
can be viewed.3
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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. 508
Abstract: Relative to the sale of immovable property due to delinquent taxes, authorizes
the publishing of the advertisement over the Internet.
Present law provides for the various procedures and forms necessary for the issuance of the
notice of delinquency and the conducting of a tax sale.
Proposed law retains present law and authorizes utilization of the Internet to publish the
portion of the notification and advertisement that details the names of delinquent tax debtors,
the amount of statutory impositions due, and the description of each specific piece of
immovable property to be offered for sale. Such Internet publication would be in addition
to the printed notice requirements as provided in present law.
(Amends R.S. 47:2153(B)(1))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Specified that the authorization granted by proposed law for Internet publication
of certain notice information would be in addition to the print notifications
required by present law.