SLS 10RS-301 ORIGINAL
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Regular Session, 2010
SENATE CONCURRENT RESOLUTI ON NO. 3
BY SENATOR ALARIO
INTERGOVERN RELATIONS. Requests the Commission on Intergovernmental Relations
to study tax sales law and procedure in Louisiana and throughout the United States.
A CONCURRENT RESOLUTI ON1
To urge and request the Commission on Intergovernmental Relations to study tax sales law2
and procedure in Louisiana and throughout the United States.3
WHEREAS, Article VII, Section 25 of the Louisiana Constitution, relative to tax4
sales, provides that there shall be no forfeiture of property for nonpayment of taxes.5
However, at the expiration of the year in which the taxes are due and after following proper6
procedure, the collector is authorized to advertise for sale the property on which the taxes7
are due; and8
WHEREAS, the Louisiana Constitution authorizes the collector to offer the property9
for sale with no minimum required bid if the property fails to sell for the minimum required10
bid in the tax sale; and11
WHEREAS, the proceeds of the tax sale are applied to the taxes, interest, and costs12
due on the property and any remaining deficiency is eliminated from the tax rolls; and13
WHEREAS, many other states have various provisions and procedures in law for14
handling tax sales and the surplus, if any, from the sale; and15
WHEREAS, requiring the property to be sold at tax sales for the fair market value16
or the appraised value would be reasonable and generate more proceeds than a minimum bid;17
and18 SCR NO. 3
SLS 10RS-301 ORIGINAL
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WHEREAS, it would be equitable and just for any surplus from tax sales to be1
remitted to the delinquent taxpayer after the payment of taxes, interest, and costs due on the2
property.3
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby4
urge and request that the Commission on Intergovernmental Relations study tax sales law5
and procedure in Louisiana and throughout the United States.6
BE IT FURTHER RESOLVED that the commission shall submit a report of its7
findings, including any recommendations for legislation, to the legislature on or by March8
1, 2011.9
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the10
Commission on Intergovernmental Relations.11
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Angela Lockett De Jean.
DIGEST
Alario SCR No.
Requests the Commission on Intergovernmental Relations to study tax sales law and
procedure in La. and throughout the U.S.
Requires written report to the legislature on or by March 1, 2011.