HLS 12RS-361 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 302
BY REPRESENTATIVE DIXON
TAX/AD VALOREM TAX: Authorizes the collector to accept quarterly payments of
estimated property taxes in Rapides Parish
AN ACT1
To enact R.S. 47:2129.1, relative to the collection of ad valorem taxes in Rapides Parish; to2
authorize the collector to accept quarterly payment of certain taxes and statutory3
impositions subject to approval of the governing body of the taxing authority; to4
provide for effectiveness; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:2129.1 is hereby enacted to read as follows: 7
ยง2129.1. Quarterly payments; Rapides Parish8
A. Each collector in Rapides Parish shall have the discretion to accept the9
payment by a tax debtor of estimated taxes and any related statutory impositions on10
a quarterly basis. This grant of authority shall be contingent upon the prior11
authorization of the governing authority of the taxing authority levying the tax. The12
authorization shall be evidenced by resolution adopted by the governing authority.13
A collector may begin accepting quarterly payments in January of the year following14
the year in which the resolution was adopted.15
B. Payments authorized herein shall be made in the year in which the taxes16
are due. The estimated amount of taxes or statutory impositions shall be based upon17
the tax debtor's tax notice of the preceding year. The collector shall deposit all18
payments collected pursuant to this Section in the same account as the avails of all19
ad valorem tax and statutory imposition collections. For purposes of settlement of20 HLS 12RS-361 ORIGINAL
HB NO. 302
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
tax proceeds, these monies shall be treated in the same manner as payments made1
upon receipt of that year's tax notice.2
Section 2. This Act shall become effective upon signature by the governor or, if not3
signed by the governor, upon expiration of the time for bills to become law without signature4
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If5
vetoed by the governor and subsequently approved by the legislature, this Act shall become6
effective on the day following such approval.7
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Dixon HB No. 302
Abstract: Authorizes tax collectors in Rapides Parish to accept quarterly payments of
estimated ad valorem taxes and related statutory impositions subject to approval of
the taxing authority levying the tax.
Present law provides the requirements and procedures for the payment and collection of ad
valorem taxes and statutory impositions. Taxes assessed and statutory impositions must be
paid on or before Dec. 31 of each year.
Proposed law provides that in Rapides Parish only, a collector shall have the discretionary
authority to accept the payment of estimated ad valorem taxes and statutory impositions
upon the approval of the taxing authority levying the tax.
Proposed law provides that payments authorized pursuant to proposed law shall be made in
the year in which the taxes are due, with the estimated amount being based on the tax
debtor's tax notice of the preceding year. Monies collected pursuant to proposed law shall
be treated the same as other tax proceeds for purposes of settlement with the taxing
authority.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:2129.1)