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Regular Session, 2010 ENROLLED
SENATE CONCURRENT RESOLUTI ON NO. 3
BY SENATOR ALARIO AND REPRESENTATIVE TUCKER
A CONCURRENT RESOLUTI ON
To urge and request the Commission on Intergovernmental Relations to study tax sales law
and procedure in Louisiana and throughout the United States.
WHEREAS, Article VII, Section 25 of the Louisiana Constitution, relative to tax
sales, provides that there shall be no forfeiture of property for nonpayment of taxes.
However, at the expiration of the year in which the taxes are due and after following proper
procedure, the collector is authorized to advertise for sale the property on which the taxes
are due; and
WHEREAS, the Louisiana Constitution authorizes the collector to offer the property
for sale with no minimum required bid if the property fails to sell for the minimum required
bid in the tax sale; and
WHEREAS, the proceeds of the tax sale are applied to the taxes, interest, and costs
due on the property and any remaining deficiency is eliminated from the tax rolls; and
WHEREAS, many other states have various provisions and procedures in law for
handling tax sales and the surplus, if any, from the sale; and
WHEREAS, requiring the property to be sold at tax sales for the fair market value
or the appraised value would be reasonable and generate more proceeds than a minimum bid;
and
WHEREAS, it would be equitable and just for any surplus from tax sales to be
remitted to the delinquent taxpayer after the payment of taxes, interest, and costs due on the
property.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request that the Commission on Intergovernmental Relations study tax sales law
and procedure in Louisiana and throughout the United States. SCR NO. 3 ENROLLED
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BE IT FURTHER RESOLVED that the commission shall submit a report of its
findings, including any recommendations for legislation, to the legislature on or by March
1, 2011.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
Commission on Intergovernmental Relations.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES