ENROLLED
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ACT No. 61
Regular Session, 2011
HOUSE BILL NO. 37
BY REPRESENTATIVE NOWLIN
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
AN ACT1
To amend and reenact R.S. 47:2060, relative to the transmission of tax collection2
information by local tax collectors; to change the time period within which certain3
tax collection information must be transmitted; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:2060 is hereby amended and reenacted to read as follows: 6
§2060. Statements of collections and settlement 7
A.(1) Tax collectors throughout the state, including the tax collector in the8
city of New Orleans, are required to transmit monthly to the auditor a sworn9
statement of their collections of the public revenues of the state for the preceding10
month, accompanied by a check for the net amount of such collections. This11
statement shall be transmitted in the first ten days of every month, and any tax12
collector failing so to do, shall be liable to be proceeded against as a defaulting13
official. Similar settlements for all parish taxes shall be made by the tax collectors14
during the first week ten business days of each month with the parish treasurer. All15
tax collectors shall make their final settlement with the auditor and parish governing16
authority within ten days after the twentieth day of July of each year; and every17
collector failing to comply shall be proceeded against as provided hereinafter in this18
Section. In default of the tax collector settling with the parish, such collector shall19
be removed from office in the manner provided in Section 6 25 of Article IX X of20
the Constitution of 1921 Louisiana.21
(2) The auditor is authorized to extend the time for the final payment by state22
tax collectors, parish of Orleans excepted, for a period not exceeding thirty days23 ENROLLEDHB NO. 37
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from the time provided in the preceding paragraph when in his judgment the public1
interest may require it.2
(3) The several collectors of taxes in making their return to the auditor and3
police juries of moneys monies collected for the state and parish taxes to be paid into4
the treasury, shall state separately in such returns the amount of general fund,5
interest, levee, and school taxes so collected, and such other taxes as may be levied6
by the state or parish. The auditor shall furnish suitable blanks for making this7
return.8
B.(1) If any tax collector fails or neglects to make the settlement provided9
herein, he shall forfeit the commission allowed him, and interest at the rate of five10
per centum (5%) per month of the sum withheld, to be computed from the time the11
sum should have been paid until actual payment; and the auditor and parish12
governing authority shall charge the delinquent accordingly; and shall immediately13
after the delinquency shall occur require the district attorney of the district or parish14
wherein such tax collector may perform his functions to proceed against the collector15
and his sureties by rule, before any court of competent jurisdiction, after three days'16
three-days notice, for the recovery of the amount due by the tax collector. The17
auditor shall, in case any tax collector withholds his settlement more than twenty18
days after the time fixed, send a certified statement of his account to the judge of the19
district who shall be required to give it in special charge to the grand jury; the20
statement shall be held sufficient evidence for the finding of a true bill, and as21
provided by law, shall be read in evidence against the accused on the trial of the case.22
The suit shall have precedence on the docket of the court over all other cases,23
whenever it may be instituted, and any tax collector who, having made his monthly24
or quarterly settlement, as provided for in this Section, fails to pay immediately the25
amount so ascertained to be due into the state or parish treasury, and obtain the26
treasurer's receipts therefor, shall, in addition to the forfeiture of commission and27
interest, be subject to the penalties provided for theft and to removal from office.28
Should any tax collector fail to render a final settlement and settle in full within the29
time prescribed in this Section, he shall be condemned to pay the costs of all30 ENROLLEDHB NO. 37
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proceedings against him, as a penalty for his neglect, though he may not be indebted1
to the state; and the auditor is empowered to require a settlement of the accounts of2
any official whenever, in his judgment, the public interests would be subserved3
thereby, or whenever any of the sureties of such official request the auditor to order4
a settlement of the accounts of such officers.5
(2) District attorneys collecting money by virtue of such a proceeding shall6
receive five per centum (5%) on the amount thereof, where not otherwise provided,7
as a compensation for collecting and paying the same into the state or parish8
treasury; and any district attorney failing to return money as soon as collected into9
the state or parish treasury, shall be subject to criminal prosecution, and in addition10
to the penalties already provided by law for the punishment of fraud and breach of11
trust, shall, upon conviction, have his name stricken from the roll of attorneys and12
be prohibited ever afterwards from practicing law in this state.13
C. The treasurer of the state shall keep and have in his office a separate book,14
in which he shall and must enter, in the order in which they are made, and at the time15
the settlements are made, the name of the settling tax collector, the date of the16
settlement, the aggregate amount of taxes received thereat in cash for each fund, the17
aggregate amount of cash received thereat in bonds or warrants, or other evidences18
of indebtedness for each fund. To each collector he shall, in settlement, deliver a19
receipt, in which the same details shall be set forth in like form. The book so kept20
shall be subject to the inspection of the public.21
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: