HLS 12RS-316 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. 599
BY REPRESENTATIVE ARNOLD
TAX/PROPERTY: (Constitutional Amendment) Authorizes an alternative bidding
mechanism for bidding down redemption penalties at a tax sale
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 25(A)(1) of the Constitution of Louisiana, relative2
to tax sales; to provide relative to the procedure for bidding at ad valorem tax sales;3
to authorize an alternative bidding mechanism for certain penalties; to provide for4
submission of the proposed amendment to the electors; and to provide for related5
matters.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to9
amend Article VII, Section 25(A)(1) of the Constitution of Louisiana, to read as follows:10
§25. Tax Sales11
Section 25.(A) Tax Sales. (1) There shall be no forfeiture of property for12
nonpayment of taxes. However, at the expiration of the year in which the taxes are13
due, the collector, without suit, and after giving notice to the delinquent in the14
manner provided by law, shall advertise for sale the property on which the taxes are15
due. The advertisement shall be published in the official journal of the parish or16
municipality, or, if there is no official journal, as provided by law for sheriffs' sales,17
in the manner provided for judicial sales. On the day of sale, the collector shall sell18
the portion of the property which the debtor points out. If the debtor does not point19
out sufficient property, the collector shall sell immediately the least quantity of20
property which any bidder will buy for the amount of the taxes, interest, and costs.21
As an alternative to the least quantity of property bidding mechanism and as22 HLS 12RS-316 ORIGINAL
HB NO. 599
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
provided by law, any bidder may elect to bid down the five percent redemption1
penalty provided for in Subparagraph (B)(1) of this Section in increments of one-2
tenth of one percent. The sale shall be without appraisement. A tax deed by a tax3
collector shall be prima facie evidence that a valid sale was made.4
* * *5
Section 2. Be it further resolved that this proposed amendment shall be submitted6
to the electors of the state of Louisiana at the statewide election to be held on November 6,7
2012.8
Section 3. Be it further resolved that on the official ballot to be used at the election,9
there shall be printed a proposition, upon which the electors of the state shall be permitted10
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as11
follows:12
Do you support an amendment to authorize an alternative bidding mechanism13
for a bidder at a tax sale to bid down the existing five percent redemption14
penalty in increments of one-tenth of one percent? (Amends Article VII,15
Section 25(A)(1))16
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)]
Arnold HB No. 599
Abstract: Relative to bidding at a tax sale, authorizes the alternative bidding mechanism
of bidding down the redemption penalty in increments of .01 of 1%.
Present constitution provides, relative to ad valorem property tax sales, that on the day of
sale, the collector shall sell the portion of the property which the debtor points out, and that
if the debtor does not point out sufficient property, the collector shall sell immediately the
least quantity of property which any bidder will buy for the amount of the taxes, interest, and
costs.
Proposed constitutional amendment retains present constitution but authorizes, as an
alternative to the least quantity of property bidding mechanism, that any bidder may elect
to bid down the 5% redemption penalty provided for in La. Const. Art. VII, §25(B)(1) in
increments of .01%.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 6, 2012.
(Amends Const. Art. VII, §25(A)(1))