HLS 12RS-321 ORIGINAL
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Regular Session, 2012
HOUSE BILL NO. 605
BY REPRESENTATIVE ARNOLD
TAX/PROPERTY: Provides with respect to procedures and notifications required for tax
sales
AN ACT1
To amend and reenact R.S. 47:2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286, to enact2
R.S. 47:1993(D)(3) and 2153(B)(8), and to repeal R.S. 47:2122(10) and 2156,3
relative to ad valorem tax; to provide with respect to property subject to tax sale; to4
require assessors to compile certain information relative to transferred property; to5
provide relative to information included on tax rolls; to provide for tax sale6
procedures and notifications; to provide for the assessment of property sold at a tax7
sale; to repeal the right to a redemption nullity for a tax debtor; and to provide for8
related matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 47:2126, 2153(A), (B)(1)(a), and (C), 2154, and 2286 are hereby11
amended and reenacted and R.S. 47:1993(D)(3) and 2153(B)(8) are hereby enacted to read12
as follows:13
§1993. Preparation and filing of rolls by assessor14
* * *15
D.16
* * *17
(3) Each assessor shall compile a list that catalogues the name and address18
of the owner of property along with the assessment number of property transferred19
following the preparation of the current year tax roll through the time the assessor20
receives the last tax sale certificate adjudicating the tax roll delinquencies for the21
prior year. No later than February fifteenth of each year, the assessor shall provide22 HLS 12RS-321 ORIGINAL
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this list of information to the tax collector. Thereafter, the assessor shall provide this1
list of information within thirty days following the date the last tax sale certificate2
adjudicating the delinquent amounts due upon the prior year's tax roll is received by3
the assessor.4
* * *5
§2126. Duty of assessors; single assessment6
Each assessor shall deliver to the appropriate tax collector the tax roll for the7
year in which taxes are collectible by November fifteenth of each calendar year,8
except as otherwise provided by law. At the same time, the assessor may file the tax9
roll in the mortgage records of the parish in which property subject to the taxes is10
located. The assessor shall use reasonable efforts to list on the tax roll all co-owners11
of record of the property, or if there has been a tax sale to a party other than a12
political subdivision, the tax sale purchaser and the other owners, to the extent their13
interests were not sold at tax sale. The tax roll shall be updated as of January first14
or later of the year in which the taxes are collectible. There shall be only one15
assessment for each tax parcel, and the full assessment shall be on each tax bill sent16
pursuant to R.S. 47:2127(C), provided, however, if requested by a tax debtor, the17
assessor may, but shall not be obligated to, make separate assessments for undivided18
interests in each tax parcel.19
* * *20
§2153. Notice of delinquency and tax sale21
A.(1)(a) No later than the first Monday of February of each year, or as soon22
thereafter as possible, the tax collector shall send a written notice by certified mail,23
return receipt requested, to each tax notice party when the tax debtor has not paid all24
the statutory impositions which have been assessed on immovable property,25
notifying the person that the statutory impositions on the immovable property shall26
be paid within twenty days after the sending of the notice or as soon thereafter before27
the tax sale is scheduled, or that tax sale title to the property will be sold according28
to law. The notice shall be sufficient if it is in the following form:29 HLS 12RS-321 ORIGINAL
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"Year1 Ward Sect. Ass. # Property # Notice #
********PLEASE NOTE********2 [NAME OF POLITICAL
SUBDIVISION]
*By law your taxes are delinquent after3
December thirty-first. The law requires4
interest be charged as follows: A flat5
rate of one percent (1%) per month on6
delinquent ad valorem taxes.7
*If monies for payment of taxes are in8
escrow, please forward tax notice to your9
mortgage company.10
*If a receipt is requested, enclose a self-11
addressed stamped envelope along with12
your payment.13
*Please notify the sheriff's office or the14
assessor's office with all address15
changes.16
*For questions about assessed value or17
millages contact:18
Assessor's Office:19
Property Tax Dept:20
*Payment may be made online at21
__________________________22
*[DATE OF NOTICE]. If taxes are not23
paid within twenty days after this date,24
the political subdivision will proceed to25
sell tax sale title to the property at [list26
location of the tax sale] beginning on27
[list first day of sale]. You will have the28
right to pay the amounts due until the29
day before the actual sale. If tax sale30
title to the property is sold, you will have31
three years [or other applicable32
redemptive period] from the date of the33
filing of the tax sale certificate in which34
to redeem the property according to law,35
but in order to redeem, you will be36
required to pay a 5% penalty and 1% per37
month on the amounts past due together38
with other costs in accordance with law.39 HLS 12RS-321 ORIGINAL
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Total Assessed1
Value Tax2
Distributions3
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
[add taxing4
districts]5
[add amount
of tax due
each district]
Total Assessed Value
Property Description
Total Statutory6
Impositions7
Due8
Interest9
Costs10
Total11
[Name of Tax Collector and Address]12
Total Statutory Impositions Due13
Interest14
Cost15
Total16
[Tax Collector Name]17
YEAR18 WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor19
[address]_______________________20
Make checks payable to: ________________________ [Tax Collector Name]21
Mail this portion of tax bill and payment to: ____________________[address]"22
(b) No later than thirty days prior to the opening day of the tax sale, or as23
soon thereafter as possible prior to the sale, the tax collector shall send a written24
notice by certified mail, return receipt requested, to each transferee who appears25
upon the list provided pursuant to R.S. 47:1993(D)(3) whose property is eligible for26
tax sale. The written notice shall be sufficient if it is in the form prescribed by27
Subparagraph (a) of this Paragraph.28
(c) Nothing in this Section shall be construed to prohibit the tax collector29
from sending more than one notice of sale.30 HLS 12RS-321 ORIGINAL
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(2)(a) The tax collector shall research the records of the recorder of1
mortgages and conveyances on any property scheduled for the purpose of identifying2
the tax sale parties which are on record for the property.3
(b) No later than thirty days prior to the opening day of the tax sale, or as4
soon thereafter as possible prior to the sale, the tax collector shall send a written5
notice by certified mail, return receipt requested, to each tax sale party identified6
pursuant to Subparagraph (a) of this Paragraph. The notice shall advise the person7
that it is required that the statutory impositions on the immovable property be paid8
within twenty days after the sending of the notice or the tax sale title to the property9
will be sold according to law. This notice shall be sufficient if it is in the following10
form:11
"TAX SALE PARTY NOTICE OF TAX SALE12
[Date]13
[Name]14
[Address]15
[City], [ST] [Zip]16
RE:Tax Bill Number:17
Property: [Property Address]18
[Description of Property Abbr]19
YOU HAVE A PUBLICALLY RECORDED INTEREST IN THE ABOVE20
REFERENCED PROPERTY. PLEASE READ THI S NOTICE CAREFULLY.21
The property taxes for the above referenced property were not paid. In22
accordance with the notice requirement contained in Article VII, Section 2523
of the Louisiana Constitution, you are hereby notified that if the delinquent24
property taxes are not paid within twenty days of the date of this notice, the25
property will be sold at tax sale in accordance with law.26 HLS 12RS-321 ORIGINAL
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AFTER THE EXPIRATION OF THE REDEMPTIVE PERIOD, THE PROPERTY1
CANNOT BE REDEEMED. CONTI NUED POSSESSION OF THE PROPERTY2
DOES NOT EXTEND THE REDEMPTI VE PERIOD.3
Please contact [name of tax collector] if you believe that you received this4
notice in error, have sold or transferred this property or for further5
information or assistance.6
Thank you,7
Tax Collector of [name of political subdivision]8
[Tax collector phone number]9
THIS NOTICE CONCERNS ONLY THE PROPERTY DESCRIBED IN10
THE "REGARDING" PORTION OF THIS LETTER; the address of that11
property may or may not be the same as the mailing address of this notice.12
If your recorded interest in this property is no longer valid or enforceable,13
you may remove it by visiting the office of the recorder of mortgages and14
conveyances located at [mortgage and conveyance office address]."15
(c) Notwithstanding any other law to the contrary, a tax sale shall not be16
annulled or set aside due to lack of notice to a tax sale party.17
B.(1)(a) At the expiration of twenty days' notice, counting from the day18
when the last of the written notices are sent, or as soon thereafter as practicable No19
later than thirty days prior to the opening day of the tax sale, the tax collector shall20
proceed to twice publish a consolidated notice that shall serve both as a general21
notification to the tax debtors of the delinquency and to advertise as an22
advertisement for the tax sale. the consolidated delinquent tax list under one form23
two times within thirty days in the official journal of the political subdivision. The24
publication and advertisement The consolidated notice shall be published in the25
official journal of the political subdivision at the interval pursuant to R.S. 43:203(2).26
The consolidated notice shall be sufficient if it is in the following form:27 HLS 12RS-321 ORIGINAL
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"DELINQUENT TAX LIST1
______________________________ vs. Delinquent Tax Debtors2
(insert appropriate taxing bodies)3
By virtue of the authority vested in me by the constitution and the laws of the4
State of Louisiana, I will sell, at ____________________, within the legal hours for5
judicial sales beginning at __________ o'clock a.m. on __________, the __________6
day of __________, ____, and continuing on each succeeding legal day, until said7
sales are completed, tax sale title to all immovable property on which taxes are now8
due to ___________________________, to enforce collection of taxes (insert9
affected taxing bodies) assessed in the year ____, together with interest thereon from10
January 1, ____, at the rate of one percent (1%) per month until paid and all costs.11
The names of said delinquent tax debtors, the amount of statutory impositions due,12
including any due for prior years, and the immovable property assessed to each to13
be offered for sale are as follows: (Insert names of delinquent tax debtors in14
alphabetical order, the amount of statutory impositions due, including any due for15
prior years on each specific piece of property, and the description of each specific16
piece of immovable property to be offered for sale.)17
On the day of sale I will sell a tax sale title to such portions of the property18
as each tax debtor will point out and, in case the debtor will not point out sufficient19
property, I will at once and without further delay sell the least quantity as undivided20
interests of said property of any tax debtor which any bidder will buy for the amount21
of the statutory impositions for which the sale is made, together with interest and22
costs due by said tax debtor. The sale will be without appraisement, for cash or other23
payment method acceptable to the tax collector, in legal tender money of the United24
States, and the tax sale title to property sold will be redeemable at any time during25
the applicable redemptive period by paying the price given, including costs and five26
percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month27
until redeemed."28
* * *29 HLS 12RS-321 ORIGINAL
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(8) The tax collector may extend a right of first refusal to purchase property1
offered at two or more consecutive year tax sales to the original tax sale purchaser.2
It shall be the responsibility of the tax sale purchaser to notify the tax collector of his3
previous purchase. The bid amount adjudicating the successive tax sale title shall4
be the same as the bid amount adjudicating original tax sale title to the original5
purchaser.6
C.(1) Within thirty days after the filing of the tax sale certificate, or as soon7
thereafter as possible, by utilizing the list of transferred properties compiled by the8
assessor pursuant to R.S. 47:1993(D)(3), the tax collector shall research the records9
of the recorder of conveyances on all property to which tax sale title was sold to tax10
sale purchasers for any transfers of the property that occurred after the preparation11
of the tax roll for the year that the property was sold for taxes. If there has been a12
transfer, within thirty days after filing a tax sale certificate, the tax collector shall use13
reasonable efforts to send the new owner a written notice that tax sale title to the14
property was sold. The notice shall state the amount necessary to redeem the15
property. This notice shall also advise the owner that the property may be redeemed16
at any time within three years or other applicable redemptive period after the date of17
filing of the tax sale certificate. This shall serve as the required notice to the18
transferee in Subsection A of this Section. This notice shall be sufficient if it is in19
the following form:20
"[Date]21
[Name of New Owner]22
RE: Property No. _______________23
Ward ___________ Section No. ______ Assessment No. ___________24
Subd. ___________________________ Lot _____________________25
Dear Sir/Madam,26
This is an important notice. Please read it carefully. We are writing to27
inform you that the property taxes for the above noted property were not paid, and28
tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for29 HLS 12RS-321 ORIGINAL
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the [insert year(s)]. You may redeem this property within three years [or other1
applicable redemptive period] from __________________ by paying to the [name2
of tax collector] the amount due stated in or enclosed with this document. The3
redemptive period will expire on _______________. Under some circumstances, the4
third party buyer may be entitled to take actual possession and full ownership of the5
property after this time.6
After the expiration of the redemptive period the property cannot be7
redeemed. Continued possession of the property does not extend the redemptive8
period.9
Please contact the [name of tax collector] if you believe that you received this10
notice in error, have sold or transferred this property, or for further information and11
assistance.12
Thank You,13
Tax Collector of [name of political subdivision]14
This notice concerns only the property described in the "regarding" portion15
of this letter; the address of that property may or may not be the same as the mailing16
address of this notice. Again, please contact our office if you feel that you received17
this notice in error.18
[Enclose or list the amount of statutory impositions due.]"19
identify any transferee whose property was sold at a tax sale to whom notice was not20
sent pursuant to Subsection A of this Section. If such a transferre is identified the21
sale will be cancelled and the tax sale purchaser shall receive a refund in the amount22
of the tax sale purchase price.23
(2) For each property upon which a tax sale was cancelled pursuant to24
Paragraph (1) of this Subsection, the tax collector shall send the transferee a tax25
notification, inclusive of tax sale costs accrued.26
§2154. Tax sales; time of sale; price27
A. The tax collector shall seize, advertise, and sell tax sale title to the28
property or an undivided interest therein upon which delinquent taxes are due, on or29 HLS 12RS-321 ORIGINAL
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before May first of the year following the year in which the taxes were assessed, or1
as soon thereafter as possible. 2
B. The tax sale shall be conducted on any weekday within the legal hours for3
judicial sales with biding opening not earlier than 8:00 a.m. and closing not later than4
4:30 p.m.; however, when a tax sale is conducted by using an online or electronic5
bidding process which is conducted over the course of multiple days, bids may be6
placed on any day at any time on any sale property upon which bidding has not7
closed, provided that all sales of property close on a weekday within the legal hours8
for sale as prescribed in this Subsection.9
(C) The price shall be the amount of statutory impositions due on the10
property, costs, and interest.11
* * *12
§2286. Actions to annul13
No tax sale shall be set aside except for a payment nullity, redemption nullity,14
or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall15
be brought in the district court of the parish in which the property is located. In16
addition, the action may be brought as a reconventional demand or an intervention17
in an action to quiet title under R.S. 47:2266 or as an intervention in a monition18
proceeding under R.S. 47:2271 through 2280.19
Section 2. R.S. 47:2122(10) and 2156 are repealed in their entirety.20
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. 605
Abstract: Regarding property subject to tax sale, changes certain notification requirements
and rights, establishes specific days and times for bidding on properties, and requires
reporting of information on properties transferred after the preparation of the tax roll.
Present law requires each assessor to deliver to the appropriate tax collector, by Nov. 15 of
each year, the tax roll for the year in which taxes are collectible. Further requires the
assessor to use reasonable efforts to list all co-owners of record of the property, or if there
has been a tax sale to a party other than a political subdivision, the tax sale purchaser and
other owners, to the extent their interests were not sold at tax sale. HLS 12RS-321 ORIGINAL
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are additions.
Proposed law changes present law to require each assessor to compile a list that catalogues
the name and address of the owner of property along with the assessment number of property
which is transferred following the preparation of the current year tax roll up until the time
the assessor receives the last tax sale certificate adjudicating the tax roll delinquencies for
the prior year. Further requires that no later than Feb. 15, the assessor provide this list to the
tax collector. Thereafter, the assessor shall provide this list within 30 days following the
date the last tax sale certificate adjudicating the delinquent amounts due upon the prior year's
tax roll is received by the assessor.
Present law requires the payment of ad valorem taxes by an owner of immovable property.
The taxes for each year are due by Dec. 31.
Present law requires the tax collector, in the case of nonpayment of taxes, to notify a tax
debtor and all tax notice parties by Feb. 1 if the taxes on their property for the recently
concluded year have not been paid. The notice also provides that if payment is not made
within 20 days the property will be subject to tax sale.
Proposed law retains present law and adds the requirement that within 30 days of the
scheduled tax sale, the tax collector shall provide notification of the pending tax sale to
persons who have recently acquired the property, as well as all tax sale parties for the
property as recorded with the recorder of mortgages and conveyances.
Present law requires the tax collector to notify a tax debtor of a pending tax sale by
publishing an advertisement in the official journal of the political subdivision in which the
property is located. The collector is also required to publish in the same official journal a
notice for purposes of advertising the tax sale to the public.
Proposed law changes present law by specifying that the notice required by present law be
a consolidated notice to serve as a both general notification to tax debtors as well as
advertisement of the tax sale.
Proposed law provides that in cases where a property was purchased at tax sale and tax sale
certificate has been issued and such property is subsequently offered at another tax sale
before the end of the redemption period, the tax collector is authorized to offer a right of first
refusal to the original tax sale purchaser.
Present law provides that after a tax title is sold on a property the tax collector is required
to search the records of the recorder of conveyances for such property in an effort to discover
any transfers of the property which may have occurred after the preparation of the tax roll.
If a transfer did occur, the tax collector is required to notify the new owner that the property
has been sold at tax sale and that the property may be redeemed within three years after the
filing date of the tax sale certificate.
Proposed law changes present law with regard to the effect of the tax sale on the tax sale
purchaser of a property which was transferred after the tax roll was prepared. If the tax
collector discovers that a property was transferred after preparation of the tax roll and that
the new owner of the property did not receive a notice of the tax sale, then he shall cancel
the tax sale.
Proposed law authorizes the tax collector to seize, advertise, and sell title to property upon
which delinquent taxes are due.
Proposed law retains present law and specifies requirements for the conduct of the tax sale
by providing the days and hours at which bids may be placed.
Present law grants a tax debtor the right to annul a tax sale if he was not notified at least six
months before the termination of the redemptive period. HLS 12RS-321 ORIGINAL
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are additions.
Proposed law repeals present law.
Present law requires a tax sale purchaser to send periodic notices to tax sale parties during
the redemptive period regarding the sale of the property and pending end of the redemptive
period.
Proposed law repeals present law.
(Amends R.S. 47:2126, 2153(A), (B)(1)(a), and (C), 2154, and 2186; Adds R.S.
47:1993(D)(3) and 2153(B)(8); Repeals R.S. 47:2122(10) and 2256)