HLS 10RS-1095 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. 605
BY REPRESENTATIVE ELLINGTON
TAX/TAXATION: Authorizes a taxpayer to recover attorney fees under certain
circumstances
AN ACT1
To amend and reenact R.S. 47:337.13.1, relative to tax collection; to provide relative to the2
authority of local collectors to employ private counsel; to authorize the recovery of3
attorney fees under certain circumstances; to provide for certain limitations; to4
provide for an effective date; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:337.13.1 is hereby amended and reenacted to read as follows: 7
ยง337.13.1. Power to employ counsel; attorney fees8
A. The local collector is authorized to employ private counsel to assist in the9
collection of any taxes, penalties, or interest due under this Subtitle, or to represent10
him in any proceeding under this Subtitle. If any taxes, penalties, or interest due11
under this Subtitle are referred to an attorney at law for collection, an additional12
charge for attorney fees, in the amount of ten percent of the taxes, penalties, and13
interest due, except with respect to amounts timely paid under protest with a return14
that is not delinquent, or paid under protest to a vendor in accordance with law, shall15
be paid by the taxpayer; provided, however, that the amount paid to the attorney shall16
be subject to the discretion of the court as to reasonableness.17
B. Any taxpayer who successfully defends a collection action or recovers a18
refund under the provisions of this Subtitle shall be entitled to recover attorney fees.19
The amount of attorney fees recoverable by the taxpayer shall be computed as ten20
percent of the total amount recovered by the taxpayer, including tax, interest, and21
penalties. The term "total amount recovered by the taxpayer" shall include the22 HLS 10RS-1095 ORIGINAL
HB NO. 605
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
difference between the assessed amount of tax, interest, and penalties and the1
amounts required to be paid by the taxpayer pursuant to a final, non-appealable2
judgment or settlement. The provisions of this Subsection shall only apply to3
matters referred to private counsel by the local collector.4
C. A taxpayer and local collector may by mutual, written consent agree to5
waive the attorney fee provisions of this Section.6
Section 2. This Act shall become effective upon signature by the governor or, if not7
signed by the governor, upon expiration of the time for bills to become law without signature8
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If9
vetoed by the governor and subsequently approved by the legislature, this Act shall become10
effective on the day following such approval.11
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)]
Ellington HB No. 605
Abstract: Authorizes a taxpayer to recover attorney fees if the taxpayer successfully
defends a collection action or recovers a refund in an action initiated by the private
counsel of a local tax collector.
Present law authorizes a local collector to employ private counsel to assist in the collection
of taxes, penalties, or interest due under present law, or to represent him in any proceeding.
If taxes, penalties, or interest due are referred to an attorney for collection, an additional
charge for attorney fees, in the amount of 10% of the taxes, penalties, and interest due shall
be paid by the taxpayer. Present law makes an exception for amounts timely paid under
protest with a return that is not delinquent or paid under protest to a vendor.
Proposed law retains present law but adds that any taxpayer who successfully defends a
collection action or recovers a refund shall be entitled to recover attorney fees in the amount
of 10% of the total amount recovered by the taxpayer, including tax, interest, and penalties.
Further provides that the "total amount recovered by the taxpayer" shall include the
difference between the assessed amount of tax, interest, and penalties, and the amounts
required to be paid by the taxpayer pursuant to a final, non-appealable judgement or
settlement. Limits proposed law to matters referred to private counsel by the local collector.
Proposed law authorizes a taxpayer and local collector to agree to waive, by mutual, written
consent, the attorney fee provisions of present law and proposed law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:337.13.1)