ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 77
Regular Session, 2012
HOUSE BILL NO. 302
BY REPRESENTATIVE DIXON
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
the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll,21
the tax collector shall reconcile any advance payments made pursuant to this Section22
with the amount of taxes due according to the certified tax roll. Advance payments23
shall be shown on a tax debtor's tax bill as a credit against taxes due.24 ENROLLEDHB NO. 302
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C. The tax collector shall deposit all payments collected pursuant to this1
Section in the same account as the avails of all ad valorem tax and statutory2
imposition collections. For purposes of settlement of tax proceeds, these monies3
shall be treated in the same manner as payments made upon receipt of that year's tax4
notice.5
Section 2. This Act shall become effective upon signature by the governor or, if not6
signed by the governor, upon expiration of the time for bills to become law without signature7
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If8
vetoed by the governor and subsequently approved by the legislature, this Act shall become9
effective on the day following such approval.10
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: