HLS 10RS-1405 REENGROSSED
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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. 849
BY REPRESENTATIVE ROY
TAX/TAXATION: Authorizes municipal tax collectors to employ private counsel or an
agency for collection of delinquent taxes and provides for the collection of a fee for
such services
AN ACT1
To enact R.S. 33:2841.1, relative to the collection of municipal taxes; to authorize the2
employment of private counsel or an agency to assist in the collection of delinquent3
taxes; to require the payment of attorney fees by a tax delinquent; to provide for the4
amount of the attorney fees; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 33:2841.1 is hereby enacted to read as follows: 7
ยง2841.1 Power to employ counsel; attorney fees8
The municipal tax collector is authorized to employ private counsel or an9
agency to aid in the collection of ad valorem taxes that are delinquent and have10
become final. If any taxes, interest, or penalties are collected through the assistance11
of a private attorney or agency, an additional fee, in the amount of ten percent of the12
taxes, interest, and penalties due, shall be paid by the taxpayer. Such fee shall be13
collected by the tax collector as costs at the same time that the taxes, interest, and14
penalties are collected. The provisions of this Section shall not apply to any ad15
valorem tax matter involving correctness or legality challenges.16 HLS 10RS-1405 REENGROSSED
HB NO. 849
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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. 849
Abstract: Authorizes a municipal tax collector to employ private counsel or an agency to
assist in the collection of delinquent ad valorem taxes, interest, and penalties, and
authorizes the charging of a fee for such services.
Proposed law authorizes a municipal tax collector to employ private counsel or an agency
to aid the in the collection of delinquent ad valorem taxes. If any taxes, interest, or penalties
are collected through the assistance of private counsel or an agency, authorizes the
imposition of an additional fee, in the amount of 10% of the taxes, interest, and penalties
due, to be paid by the taxpayer. The provisions of proposed law do not apply to any ad
valorem tax matter involving correctness or legality challenges.
(Adds R.S. 33:2841.1)
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Limits the applicability of proposed law to ad valorem taxes rather than all taxes.