HLS 10RS-1156 ORIGINAL
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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. 602
BY REPRESENTATIVE GARY SMITH
TAX/AD VALOREM TAX: Provides relative to the notice of delinquent ad valorem taxes
AN ACT1
To amend and reenact R.S. 47:2153(A), relative to the notice of delinquent ad valorem2
taxes; to provide for the time within which to send notice; and to provide for related3
matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:2153(A) is hereby amended and reenacted to read as follows: 6
ยง2153. Notice of delinquency and tax sale7
A. On the second day after the deadline for payment of taxes each year, or8
as soon thereafter as possible No later than the first Monday of February of each9
year, the tax collector shall send a written notice by United States mail postage10
prepaid to each tax notice party when the tax debtor has not paid all the statutory11
impositions which have been assessed on immovable property, notifying the person12
that the statutory impositions on the immovable property shall be paid within twenty13
days after the sending of the notice or as soon thereafter before the tax sale is14
scheduled, or that tax sale title to the property will be sold according to law. The15
notice shall be sufficient if it is in the following form:16 HLS 10RS-1156 ORIGINAL
HB NO. 602
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
"Year1 Ward Sect. Ass. # Property # Notice #
********PLEASE NOTE********2 [NAME OF POLITICAL
SUBDIVISION]
*By law your taxes are delinquent after3
December thirty-first. The law requires4
interest be charged as follows: A flat5
rate of one percent (1%) per month on6
delinquent ad valorem taxes.7
*If monies for payment of taxes are in8
escrow, please forward tax notice to your9
mortgage company.10
*If a receipt is requested, enclose a self-11
addressed stamped envelope along with12
your payment.13
*Please notify the sheriff's office or the14
assessor's office with all address15
changes.16
*For questions about assessed value or17
millages contact:18
Assessor's Office:19
Property Tax Dept:20
*Payment may be made online at21
__________________________22
*[DATE OF NOTICE]. If taxes are not23
paid within twenty days after this date,24
the political subdivision will proceed to25
sell tax sale title to the property at [list26
location of the tax sale] beginning on27
[list first day of sale]. You will have the28
right to pay the amounts due until the29
day before the actual sale. If tax sale30
title to the property is sold, you will have31
three years [or other applicable32
redemptive period] from the date of the33
filing of the tax sale certificate in which34
to redeem the property according to law,35
but in order to redeem, you will be36
required to pay a 5% penalty and 1% per37
month on the amounts past due together38
with other costs in accordance with law.39
Total Assessed40
Value Tax41
Distributions42
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
[add taxing43
districts]44
[add amount
of tax due
each district]
Total Assessed Value
Property Description
Total Statutory45
Impositions46
Due47 HLS 10RS-1156 ORIGINAL
HB NO. 602
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Interest1
Costs2
Total3
[Name of Tax Collector and Address]4
Total Statutory Impositions Due5
Interest6
Cost7
Total8
[Tax Collector Name]9
YEAR10 WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor11
[address]_______________________12
Make checks payable to: ________________________ [Tax Collector Name]13
Mail this portion of tax bill and payment to: ____________________[address]"14
* * *15
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)]
Gary Smith HB No. 602
Abstract: Changes the deadline for mailing notice of the delinquency of ad valorem taxes
from the second day after the deadline to Feb. 1 of each year.
Present law provides that on the second day after the deadline for payment of ad valorem
taxes each year, or as soon thereafter as possible, the tax collector shall send a written notice
by U.S. mail postage prepaid to each tax notice party when the tax debtor has not paid all the
statutory impositions which have been assessed on immovable property.
Proposed law provides the form of the notice of delinquency.
Proposed law retains present law, but changes the deadline for sending notice to Feb. 1 of
each year.
(Amends R.S. 47:2153(A))