Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 283
BY SENATOR MARTINY
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
collection of any due delinquent ad valorem taxes, any penalties or interest thereon,18
and any other payment which may be legally collected by a sheriff or tax collector19
or director of finance for the city of New Orleans.20
C. The sheriff or ex officio tax collector or director of finance for the21
city of New Orleans shall may enter into a contract with such agency or private22
attorney. which shall provide the hourly rate of payment for services. The23
hourly rate shall not exceed the attorney general's fee schedule. The contract24
shall include the method of compensation to be paid, which shall be either25
by an hourly rate for services or a specific fee. The hourly rate shall not26
exceed the attorney general's fee schedule. If the method of compensation27
ACT No. 439 SB NO. 283 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
is a fee, it shall not exceed ten percent of the amount collected, which1
percentage shall be calculated on the total amount collected inclusive of any2
monies due as a result of a fine, bond, tax, license fee, or any other payment3
to be collected. The compensation due to the private attorney or agency4
shall be payable to the tax recipient body by the taxpayer. The sheriff or ex5
officio tax collector or director of finance for the city of New Orleans shall6
obtain approval of the hourly rate or fee to be paid the private attorney or7
agency by the tax recipient bodies, which are owed in the aggregate, at least8
seventy-five percent of the revenues to be collected prior to contracting with the9
attorney or agency. The sheriff or ex officio tax collector or chief10
administrative officer shall give advance notice to the tax recipient bodies prior11
to employing counsel or an agency and shall provide an estimate of anticipated12
expenses. The affected tax recipient bodies shall each contribute its pro rata or13
equitable share of the fees and expenses of the attorney or agency. The sheriff14
or ex officio tax collector or director of finance for the city of New Orleans shall15
furnish an itemized expense voucher to all affected tax recipient bodies, which16
shall be due and payable upon receipt by the tax recipient body. 17
D. If as a result of any judgment or settlement, monies attributable to18
attorney or agency fees and expenses are paid to the sheriff or ex officio tax19
collector or director of finance for the city of New Orleans in an amount in20
excess of the amount owed to the attorney or agency under contract, the sheriff21
or ex officio tax collector or director of finance for the city of New Orleans shall22
rebate such excess to the affected tax recipient bodies based upon their pro rata23
payments for the cost of the attorney or agency.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATI VES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: