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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), (C) and (D), relative to the collection and2
disposition of bonds, fines, fees, licenses, and taxes by sheriffs and ex officio tax3
collectors; to authorize sheriffs and ex officio tax collectors to contract with certain4
parties to aid in the collection of certain delinquent taxes and obligations; to provide5
for the payment for collection services on a fee basis; to limit the amount of the fee;6
and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 33:1423.1(B), (C) and (D) are hereby amended and reenacted to read9
as 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 ENGROSSED
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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 may enter into a contract with such agency or private attorney,5
which shall provide the either a fee paid to the tax recipient body by the taxpayer6
or an hourly rate of payment for services. The fee shall not exceed ten percent of7
the collected amount, and the fee shall be in addition to the amount of the fine,8
bond, tax, license, fee, or other payment to be collected. The hourly rate paid to9
the tax recipient body by the taxpayer shall not exceed the attorney general's fee10
schedule. The sheriff or ex officio tax collector or director of finance for the city of11
New Orleans shall obtain approval of the hourly rate or fee to be paid the private12
attorney or agency by the tax recipient bodies, which are owed in the aggregate, at13
least seventy-five percent of the revenues to be collected prior to contracting with the14
attorney or agency. The sheriff or ex officio tax collector or chief administrative15
officer shall give advance notice to the tax recipient bodies prior to employing16
counsel or an agency and shall provide an estimate of anticipated expenses. The17
affected tax recipient bodies shall each contribute its pro rata or equitable share of18
the fees and expenses of the attorney or agency. The sheriff or ex officio tax19
collector or director of finance for the city of New Orleans shall furnish an itemized20
expense voucher to all affected tax recipient bodies, which shall be due and payable21
upon receipt by the tax recipient body. 22
D. If as a result of any judgment or settlement, monies attributable to attorney23
or agency fees and expenses are paid to the sheriff or ex officio tax collector or24
director of finance for the city of New Orleans in an amount in excess of the amount25
owed to the attorney or agency under contract, the sheriff or ex officio tax collector26
or director of finance for the city of New Orleans shall rebate such excess to the27
affected tax recipient bodies based upon their pro rata payments for the cost of the28
attorney or agency.29 SB NO. 283
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument was prepared by Martha Hess. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by James Benton.
DIGEST
Martiny (SB 283)
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 or contract with 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 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), (C) and (D))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill.
1. Makes technical corrections.