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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 ENROLLED
SENATE BILL NO. 296
BY SENATOR MARTINY
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 ad valorem 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
matter involving correctness or legality challenges.18
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 440