Provides for procedures for the collection of delinquent ad valorem taxes and statutory impositions, tax auctions, tax auction certificates, and the redemption of certain property (RE SEE FISC NOTE LF RV See Note)
Authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax. (1/1/23) (EN SEE FISC NOTE LF RV See Note)
Authorizes municipal tax collectors to employ private counsel or an agency for collection of delinquent taxes and provides for the collection of a fee for such services (RE SEE FISC NOTE LF RV See Note)