HLS 12RS-361 REENGROSSED
Page 1 of 3
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
Notice of intention to introduce this Act has been published6
as provided by Article III, Section 13 of the Constitution of7
Louisiana.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:2129.1 is hereby enacted to read as follows: 10
ยง2129.1. Quarterly payments; Rapides Parish11
A. Each tax collector in Rapides Parish shall have the discretion to accept12
the payment by a tax debtor of estimated taxes and any related statutory impositions13
on a quarterly basis. This grant of authority shall be contingent upon the prior14
authorization of the governing authority of the taxing authority which imposes the15
tax. The authorization shall be evidenced by resolution adopted by the governing16
authority. A tax collector may begin accepting quarterly payments in January of the17
year following the year in which the resolution was adopted.18
B. Payments authorized herein shall be made in the year in which the taxes19
are due. The estimated amount of taxes or statutory impositions shall be based upon20 HLS 12RS-361 REENGROSSED
HB NO. 302
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll,1
the tax collector shall reconcile any advance payments made pursuant to this Section2
with the amount of taxes due according to the certified tax roll. Advance payments3
shall be shown on a tax debtor's tax bill as a credit against taxes due.4
C. The tax collector shall deposit all payments collected pursuant to this5
Section in the same account as the avails of all ad valorem tax and statutory6
imposition collections. For purposes of settlement of tax proceeds, these monies7
shall be treated in the same manner as payments made upon receipt of that year's tax8
notice.9
Section 2. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
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 imposing the tax. HLS 12RS-361 REENGROSSED
HB NO. 302
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law requires the collector to reconcile any advance payments made pursuant to
proposed law with the tax debtor's tax bill for that taxable year and to show such advance
payments as a credit on the bill.
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)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Added requirement that the collector reconcile any advance payments made
pursuant to proposed law with the tax debtor's tax bill and to show such advance
payments as a credit on the bill.