Louisiana 2012 Regular Session

Louisiana House Bill HB605

Introduced
3/12/12  

Caption

Provides with respect to procedures and notifications required for tax sales (OR INCREASE LF EX See Note)

Impact

The bill requires assessors to compile a detailed list of property owners and their assessment numbers for properties that are transferred after the preparation of the current year's tax roll, with specific deadlines for providing this information to the tax collector. This change aims to enhance transparency and ensure that all relevant parties are accurately informed about their tax obligations and the status of their properties, which could potentially lead to improved compliance and revenue collection for local governments.

Summary

House Bill 605 introduces amendments to Louisiana's existing laws regulating tax sales related to delinquent property taxes. This legislation modifies notification requirements, including the timing and method by which property owners are informed of tax delinquencies and impending sales. Notably, it consolidates various notifications into a single general notice, streamlining the communication process for property owners and making it more efficient for tax collectors to manage these notifications.

Sentiment

The sentiment surrounding HB 605 appears to be cautiously optimistic among legislators who see it as a necessary update to an outdated system. Supporters argue that the bill will bolster state revenue through better collection practices and more effective communication. However, there may be concerns regarding the potential burden of these new requirements on property owners, especially those who may not be fully aware of the implications of tax delinquencies or the intricacies of the new notification procedures.

Contention

One notable point of contention is the repeal of certain rights granted to tax debtors, such as the right to annul a tax sale due to lack of notice. This raises concerns from critics who argue that it may undermine the protections currently in place for property owners facing financial difficulties. They believe that stripping away these safeguards could disproportionately affect vulnerable populations who may struggle to stay informed or manage their tax obligations. Thus, while the bill seeks to streamline processes and enhance revenue collection, its implications for property rights and due process may be contentious.

Companion Bills

No companion bills found.

Similar Bills

LA SB605

Provides for procedures and notifications required for tax sales. (8/1/12) (EN INCREASE LF EX See Note)

LA SB286

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

LA SB393

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

LA SB505

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (EN SEE FISC NOTE LF RV See Note)

LA SB504

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (EG SEE FISC NOTE LF RV See Note)

LA HB871

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)

LA HB992

Authorizes the Louisiana Tax Commission to hear claims for the refund of ad valorem property taxes erroneously paid on public service properties (OR NO IMPACT See Note)

CA SB989

Property taxation: taxable value transfers: disclosure and deferment.