SLS 10RS-805 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. 296
BY SENATOR MARTINY
MUNICIPALITIES. Provides relative to the appointment and compensation of attorney or
agency for municipal tax collections. (8/15/10)
AN ACT1
To enact R.S. 33:2841.1, relative to the collection of taxes in municipalities; to authorize2
municipalities to hire an attorney or agency to assist in the collection of certain taxes;3
to provide for the assessments and collection of a fee for such assistance; and to4
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. Assistance in collecting municipal taxes; compensation; exemptions8
A.(1) A municipal corporation may appoint an attorney at law or agency9
to assist the municipal tax collector in the collection of all taxes that are10
delinquent and have become final.11
(2) When the assistance of such attorney or agency is used, a fee of ten12
percent calculated upon the aggregate amount of all taxes, interest, and13
penalties so collected, shall be assessed as cost. Such fee shall be paid by the14
taxpayer and collected by the tax collector at the same time that the taxes,15
interest, and penalties are collected.16
B. The provisions of this Section shall not apply to any property tax17 SB NO. 296
SLS 10RS-805 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
matter involving correctness or legality challenges.1
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Ann S. Brown.
DIGEST
Present law R.S. 33:2801 et al. authorizes municipal corporations to levy and collect taxes
to defray expenses.
Proposed law retains present law.
Proposed law authorizes a municipal corporation to appoint an attorney at law or agency to
assist the tax collector in the collection of certain taxes.
Proposed law provides for the collection of a 10% fee when such assistance is used on the
total amount of all taxes, interest, and penalties due.
Proposed law provides that the taxpayer shall pay the fee.
Proposed law provides that the tax collector shall collect the fee at the same time that the
taxes, interest, and penalties are collected.
Proposed law provisions does not apply to any property tax matter involving correctness or
legality challenges.
Effective August 15, 2010.
( Adds R.S. 33:2841.1)