SLS 10RS-804 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 283
BY SENATOR MARTINY
FEES/LICENSES/PERMITS. Provides relative to the collection and disposition of bonds,
fines, fees, licenses, taxes. (8/15/10)
AN ACT1
To amend and reenact R.S. 33:1423.1(B) and (C), relative to the collection and disposition2
of bonds, fines, fees, licenses, and taxes by sheriffs and ex officio tax collectors; to3
authorize sheriffs and ex officio tax collectors to contract with certain parties to aid4
in the collection of certain delinquent taxes and obligations; to provide for the5
payment of services on a fee basis; to limit the amount of the fee; and to provide for6
related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:1423.1(B) and (C) are hereby amended and reenacted to read as9
follows: 10
ยง1423.1. Collection and disposition of bonds, fines, fees, licenses, taxes; acceptance11
of credit card or electronic check payment; expenses of collection12
borne pro rata by affected tax recipient bodies13
* * *14
B. In addition to any other authority provided by law, sheriffs and ex officio15
tax collectors of the various parishes, including the chief administrative officer for16
the city of New Orleans may employ an agency or private counsel to assist in the17 SB NO. 283
SLS 10RS-804 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
collection of any due delinquent ad valorem taxes, any penalties or interest thereon,1
and any other payment which may be legally collected by a sheriff or tax collector2
or director of finance for the city of New Orleans.3
C. The sheriff or ex officio tax collector or director of finance for the city of4
New Orleans shall enter into a contract with such agency or private attorney, which5
shall provide the either a fee or an hourly rate of payment for services. The fee6
shall not exceed ten percent of the collected amount, and the fee shall be in7
addition to the amount of the fine, bond, tax, license, fee, or other payment to8
be collected. The hourly rate shall not exceed the attorney general's fee schedule.9
The sheriff or ex officio tax collector or director of finance for the city of New10
Orleans shall obtain approval of the hourly rate to be paid the private attorney by the11
tax recipient bodies, which are owed in the aggregate, at least seventy-five percent12
of the revenues to be collected prior to contracting with the attorney. The sheriff or13
ex officio tax collector or chief administrative officer shall give advance notice to the14
tax recipient bodies prior to employing counsel and shall provide an estimate of15
anticipated expenses. The affected tax recipient bodies shall each contribute its pro16
rata or equitable share of the fees and expenses of the attorney. The sheriff or ex17
officio tax collector or director of finance for the city of New Orleans shall furnish18
an itemized expense voucher to all affected tax recipient bodies, which shall be due19
and payable upon receipt by the tax recipient body.20
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Present law authorizes sheriffs and ex officio tax collectors to employ private counsel to
assist in the collection of delinquent ad valorem taxes, penalties or interest, and any other
payment which may be legally collected by a sheriff or tax collector.
Present law authorizes the sheriff or tax collector to enter into a contract with a private
attorney for the collection of delinquent taxes and obligations which shall provide the hourly
rate of payment for services which shall not exceed the attorney general's fee schedule.
Proposed law retains present law but adds authority for sheriffs and ex officio tax collectors
to employ an agency to assist in the collection of delinquent ad valorem taxes and
obligations. Further provides that a sheriff or ex officio tax collector may pay a fee not to SB NO. 283
SLS 10RS-804 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
exceed 10% of the amount collected for such services. The fee amount shall be in addition
to the amount of the fine, bond, tax, license fee, or other payment to be collected.
Effective August 15, 2010.
(Amends R.S. 33:1423.1(B) and (C))