ENROLLED
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ACT No. 817
Regular Session, 2010
HOUSE BILL NO. 508
BY REPRESENTATIVE ROY
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
judicial sales beginning at __________ o'clock a.m. on __________, the __________21 ENROLLEDHB NO. 508
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day of __________, ____, and continuing on each succeeding legal day, until said1
sales are completed, tax sale title to all immovable property on which taxes are now2
due to ___________________________, to enforce collection of taxes3
(insert affected taxing bodies) assessed in the year ____, together with interest4
thereon from January 1, ____, at the rate of one percent (1%) per month until paid5
and all costs. The names of said delinquent tax debtors, the amount of statutory6
impositions due, including any due for prior years, and the immovable property7
assessed to each to be offered for sale are as follows: (Insert names of delinquent tax8
debtors in alphabetical order, the amount of statutory impositions due, including any9
due for prior years on each specific piece of property, and the description of each10
specific piece of immovable property to be offered for sale.)11
On the day of sale I will sell a tax sale title to such portions of the property12
as each tax debtor will point out and, in case the debtor will not point out sufficient13
property, I will at once and without further delay sell the least quantity as undivided14
interests of said property of any tax debtor which any bidder will buy for the amount15
of the statutory impositions for which the sale is made, together with interest and16
costs due by said tax debtor. The sale will be without appraisement, for cash or other17
payment method acceptable to the tax collector, in legal tender money of the United18
States, and the tax sale title to property sold will be redeemable at any time during19
the applicable redemptive period by paying the price given, including costs and five20
percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month21
until redeemed."22
(b) In addition to the notice required to be published pursuant to23
Subparagraph (a) of this Paragraph, the tax collector may elect to publish via the24
Internet the portion of the notification and advertisement that details the names of25
delinquent tax debtors, the amount of statutory impositions due, and the description26
of each specific piece of immovable property to be offered for sale. In the instance27 ENROLLEDHB NO. 508
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of using the Internet for the detailed listing of properties offered for tax sale, the tax1
collector shall provide, within the original printed notification or advertisement, the2
web address where the comprehensive list of debtors and properties offered for sale3
can be viewed.4
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SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: