ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 823
Regular Session, 2010
HOUSE BILL NO. 602
BY REPRESENTATIVE GARY SMITH
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 No8
later than the first Monday of February of each year, or as soon thereafter as9
possible, the tax collector shall send a written notice by United States mail postage10
prepaid certified mail, return receipt requested, to each tax notice party when the tax11
debtor has not paid all the statutory impositions which have been assessed on12
immovable property, notifying the person that the statutory impositions on the13
immovable property shall be paid within twenty days after the sending of the notice14
or as soon thereafter before the tax sale is scheduled, or that tax sale title to the15
property will be sold according to law. The notice shall be sufficient if it is in the16
following form:17 ENROLLEDHB NO. 602
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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 ENROLLEDHB NO. 602
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are additions.
Total Assessed1
Value Tax2
Distributions3
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
[add taxing4
districts]5
[add amount
of tax due
each district]
Total Assessed Value
Property Description
Total Statutory6
Impositions7
Due8
Interest9
Costs10
Total11
[Name of Tax Collector and Address]12
Total Statutory Impositions Due13
Interest14
Cost15
Total16
[Tax Collector Name]17
YEAR18 WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor19
[address]_______________________20
Make checks payable to: ________________________ [Tax Collector Name]21
Mail this portion of tax bill and payment to: ____________________[address]"22
* * *23
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: