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Regular Session, 2012
SENATE BILL NO. 605
BY SENATOR GALLOT
TAX/AD VALOREM. Provides for procedures and notifications required for tax sales.
(8/1/12)
AN ACT1
To amend and reenact R.S. 47:2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286, and to2
enact 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;4
to require assessors to compile certain information relative to transferred property;5
to 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.(1) * * *16
* * *17 SB NO. 605
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(3) Each assessor shall compile a list that catalogues the name and1
address of the owner of property along with the assessment number of property2
transferred following the preparation of the current year tax roll through the3
time the assessor receives the last tax sale certificate adjudicating the tax roll4
delinquencies for the prior year. No later than February fifteenth of each year,5
the assessor shall provide this list of information to the tax collector.6
Thereafter, the assessor shall provide this list of information within thirty days7
following the date the last tax sale certificate adjudicating the delinquent8
amounts due upon the prior year's tax roll is received by the assessor.9
* * *10
§2126. Duty of assessors; single assessment11
Each assessor shall deliver to the appropriate tax collector the tax roll for the12
year in which taxes are collectible by November fifteenth of each calendar year,13
except as otherwise provided by law. At the same time, the assessor may file the tax14
roll in the mortgage records of the parish in which property subject to the taxes is15
located. The assessor shall use reasonable efforts to list on the tax roll all co-owners16
of record of the property, or if there has been a tax sale to a party other than a17
political subdivision, the tax sale purchaser and the other owners, to the extent their18
interests were not sold at tax sale. The tax roll shall be updated as of January first19
or later of the year in which the taxes are collectible. There shall be only one20
assessment for each tax parcel, and the full assessment shall be on each tax bill sent21
pursuant to R.S. 47:2127(C), provided, however, if requested by a tax debtor, the22
assessor may, but shall not be obligated to, make separate assessments for undivided23
interests in each tax parcel.24
* * *25
§2153. Notice of delinquency and tax sale26
A.(1)(a) No later than the first Monday of February of each year, or as soon27
thereafter as possible, the tax collector shall send a written notice by certified mail,28
return receipt requested, to each tax notice party when the tax debtor has not paid all29 SB NO. 605
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the statutory impositions which have been assessed on immovable property,1
notifying the person that the statutory impositions on the immovable property shall2
be paid within twenty days after the sending of the notice or as soon thereafter before3
the tax sale is scheduled, or that tax sale title to the property will be sold according4
to law. The notice shall be sufficient if it is in the following form:5
"Year6 Ward Sect. Ass. # Property # Notice #
7
8
********PLEASE NOTE********9 [NAME OF POLITICAL
SUBDIVISION]
*By law your taxes are delinquent after10
December thirty-first. The law requires11
interest be charged as follows: A flat rate12
of one percent (1%) per month on13
delinquent ad valorem taxes.14
*If monies for payment of taxes are in15
escrow, please forward tax notice to your16
mortgage company.17
*If a receipt is requested, enclose a self-18
addressed stamped envelope along with19
your payment.20
*Please notify the sheriff's office or the21
assessor's office with all address22
changes.23
*For questions about assessed value or24
millages contact:25
Assessor's Office:26
Property Tax Dept:27
28
*Payment may be made online at29
__________________________30
*[DATE OF NOTICE]. If taxes are not31
paid within twenty days after this date,32 SB NO. 605
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the political subdivision will proceed to1
sell tax sale title to the property at [list2
location of the tax sale] beginning on3
[list first day of sale]. You will have the4
right to pay the amounts due until the5
day before the actual sale. If tax sale title6
to the property is sold, you will have7
three years [or other applicable8
redemptive period] from the date of the9
filing of the tax sale certificate in which10
to redeem the property according to law,11
but in order to redeem, you will be12
required to pay a 5% penalty and 1% per13
month on the amounts past due together14
with other costs in accordance with law.15
16
Total Assessed17
Value Tax18
Distributions19
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
[add taxing20
districts]21
[add amount
of tax due
each district]
Total Assessed Value
22
23
Property Description
Total Statutory24
Impositions25
Due26
Interest27
28
Costs29 SB NO. 605
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1
Total2
3
4
[Name of Tax Collector and Address]5
6
Total Statutory Impositions Due7
Interest8
Cost9
Total10
11
[Tax Collector Name]12
13
YEAR14
15
16
17
WARD SECT ASS.# PROPERTY NOTICE #
18
Name of Tax Debtor19
[address]_______________________20
21
Make checks payable to: ________________________ [Tax Collector Name]22
23
Mail this portion of tax bill and payment to: ____________[address]"24
(b) No later than thirty days prior to the opening day of the tax sale, or25
as soon thereafter as possible prior to the sale, the tax collector shall send a26
written notice by certified mail, return receipt requested, to each transferee who27
appears upon the list provided pursuant to R.S. 47:1993(D)(3) whose property28
is eligible for tax sale. The written notice shall be sufficient if it is in the form29
prescribed by Subparagraph (a) of this Paragraph.30
(c) Nothing in this Section shall be construed to prohibit the tax collector31 SB NO. 605
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from sending more than one notice of sale.1
(2)(a) The tax collector shall research the records of the recorder of2
mortgages and conveyances on any property scheduled for the purpose of3
identifying the tax sale parties which are on record for the property.4
(b) No later than thirty days prior to the opening day of the tax sale, or5
as soon thereafter as possible prior to the sale, the tax collector shall send a6
written notice by certified mail, return receipt requested, to each tax sale party7
identified pursuant to Subparagraph (a) of this Paragraph. The notice shall8
advise the person that it is required that the statutory impositions on the9
immovable property be paid within twenty days after the sending of the notice10
or the tax sale title to the property will be sold according to law. This notice11
shall be sufficient if it is in the following form:12
TAX SALE PARTY NOTICE OF TAX SALE13
[Date]14
[Name]15
[Address]16
[city], [ST] [Zip]17
RE:Tax Bill Number:18
Property: [Property Address]19
[Description of Property Abbr]20
YOU HAVE A PUBLICALLY RECORDED INTEREST IN THE ABOVE21
REFERENCED PROPERTY. PLEASE READ THIS NOTICE CAREFULLY.22
23
The property taxes for the above referenced property were not paid. In24
accordance with the notice requirement contained in Article VII, Section 25 of25
the Louisiana Constitution, you are hereby notified that if the delinquent26
property taxes are not paid within twenty days of the date of this notice, the27
property will be sold at tax sale in accordance with law.28
AFTER THE EXPIRATION OF THE REDEMPTIVE PERIOD, THE29 SB NO. 605
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PROPERTY CANNOT BE REDEEMED. CONTINUED POSSESSION OF1
THE PROPERTY DOES NOT EXTEND THE REDEMPTIVE PERIOD.2
Please contact [name of tax collector] if you believe that you received this notice3
in error, have sold or transferred this property or for further information or4
assistance.5
Thank you, 6
7
Tax Collector of [name of political8
subdivision]9
[Tax collector phone number]10
THIS NOTICE CONCERNS ONLY THE PROPERTY DESCRIBED IN THE11
"REGARDING" PORTION OF THIS LETTER; the address of that property12
may or may not be the same as the mailing address of this notice.13
If your recorded interest in this property is no longer valid or enforceable, you14
may remove it by visiting the office of the recorder of mortgages and15
conveyances located at [mortgage and conveyance office address]."16
(c) Notwithstanding any other law to the contrary, a tax sale shall not17
be annulled or set aside due to lack of notice to a tax sale party.18
B.(1)(a) At the expiration of twenty days' notice, counting from the day19
when the last of the written notices are sent, or as soon thereafter as practicable No20
later than thirty days prior to the opening day of the tax sale, the tax collector21
shall proceed to twice publish a consolidated notice that shall serve both as a22
general notification to the tax debtors of the delinquency and to advertise as an23
advertisement for the tax sale. the consolidated delinquent tax list under one form24
two times within thirty days in the official journal of the political subdivision. The25
publication and advertisement The consolidated notice shall be published in the26
official journal of the political subdivision at the interval pursuant to R.S.27
43:203(2). The consolidated notice shall be sufficient if it is in the following form:28
"DELINQUENT TAX LIST29 SB NO. 605
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______________________________ vs. Delinquent Tax Debtors1
(insert appropriate taxing bodies)2
By virtue of the authority vested in me by the constitution and the laws of the3
State of Louisiana, I will sell, at ____________________, within the legal hours for4
judicial sales beginning at __________ o'clock a.m. on __________, the __________5
day of __________, ____, and continuing on each succeeding legal day, until said6
sales are completed, tax sale title to all immovable property on which taxes are now7
due to ___________________________, to enforce collection of taxes (insert8
affected taxing bodies) assessed in the year ____, together with interest thereon from9
January 1, ____, at the rate of one percent (1%) per month until paid and all costs.10
The names of said delinquent tax debtors, the amount of statutory impositions due,11
including any due for prior years, and the immovable property assessed to each to12
be offered for sale are as follows: (Insert names of delinquent tax debtors in13
alphabetical order, the amount of statutory impositions due, including any due for14
prior years on each specific piece of property, and the description of each specific15
piece of immovable property to be offered for sale.)16
On the day of sale I will sell a tax sale title to such portions of the property17
as each tax debtor will point out and, in case the debtor will not point out sufficient18
property, I will at once and without further delay sell the least quantity as undivided19
interests of said property of any tax debtor which any bidder will buy for the amount20
of the statutory impositions for which the sale is made, together with interest and21
costs due by said tax debtor. The sale will be without appraisement, for cash or other22
payment method acceptable to the tax collector, in legal tender money of the United23
States, and the tax sale title to property sold will be redeemable at any time during24
the applicable redemptive period by paying the price given, including costs and five25
percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month26
until redeemed." * * *27
(8) The tax collector may extend a right of first refusal to purchase28
property offered at two or more consecutive year tax sales to the original tax29 SB NO. 605
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sale purchaser. It shall be the responsibility of the tax sale purchaser to notify1
the tax collector of his previous purchase. The bid amount adjudicating the2
successive tax sale title shall be the same as the bid amount adjudicating3
original tax sale title to the original purchaser.4
C.(1) Within thirty days after the filing of the tax sale certificate, or as soon5
thereafter as possible, by utilizing the list of transferred properties compiled by6
the assessor pursuant to R.S. 47:1993(D)(3), the tax collector shall research the7
records of the recorder of conveyances on all property to which tax sale title was sold8
to tax sale purchasers for any transfers of the property that occurred after the9
preparation of the tax roll for the year that the property was sold for taxes. If there10
has been a transfer, within thirty days after filing a tax sale certificate, the tax11
collector shall use reasonable efforts to send the new owner a written notice that tax12
sale title to the property was sold. The notice shall state the amount necessary to13
redeem the property. This notice shall also advise the owner that the property may14
be redeemed at any time within three years or other applicable redemptive period15
after the date of filing of the tax sale certificate. This shall serve as the required16
notice to the transferee in Subsection A of this Section. This notice shall be17
sufficient if it is in the following form:18
"[Date]19
[Name of New Owner]20
RE: Property No. _______________21
Ward ___________ Section No. ______ Assessment No. ___________22
Subd. ___________________________ Lot _____________________23
Dear Sir/Madam,24
This is an important notice. Please read it carefully. We are writing to25
inform you that the property taxes for the above noted property were not paid, and26
tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for27
the [insert year(s)]. You may redeem this property within three years [or other28
applicable redemptive period] from __________________ by paying to the [name29 SB NO. 605
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of tax collector] the amount due stated in or enclosed with this document. The1
redemptive period will expire on _______________. Under some circumstances, the2
third party buyer may be entitled to take actual possession and full ownership of the3
property after this time.4
After the expiration of the redemptive period the property cannot be5
redeemed. Continued possession of the property does not extend the redemptive6
period.7
Please contact the [name of tax collector] if you believe that you received this8
notice in error, have sold or transferred this property, or for further information and9
assistance.10
Thank You,11
Tax Collector of [name of political subdivision]12
This notice concerns only the property described in the "regarding" portion13
of this letter; the address of that property may or may not be the same as the mailing14
address of this notice. Again, please contact our office if you feel that you received15
this notice in error.16
[Enclose or list the amount of statutory impositions due.]"17
identify any transferee whose property was sold at tax sale to whom notice was18
not sent pursuant to Subsection A of this Section. If the transferee is identified19
the sale will be cancelled and the tax sale purchaser shall receive a refund in the20
amount of the tax sale purchase price.21
(2) For each property upon which a tax sale is cancelled pursuant to22
Paragraph (1) of this Subsection, the tax collector shall send the transferee a tax23
notification, inclusive of tax sale costs accrued.24
§2154. Tax sales; time of sale; price25
A. The tax collector shall seize, advertise, and sell tax sale title to the26
property or an undivided interest therein upon which delinquent taxes are due, on or27
before May first of the year following the year in which the taxes were assessed, or28
as soon thereafter as possible.29 SB NO. 605
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B. The tax sale shall be conducted on any weekday within the legal hours1
for judicial sales with bidding opening not earlier than 8:00 a.m. and closing no2
later than 4:30 p.m. If a tax sale is conducted by using an online or electronic3
bidding process which is conducted over the course of multiple days, bids may4
be placed on any day at any time on any sale property upon which bidding has5
not closed, provided that all sales of property close on a weekday within the6
legal hours for sale as prescribed in this Subsection.7
C The price shall be the amount of statutory impositions due on the property,8
costs, and interest.9
* * *10
§2286. Actions to annul11
No tax sale shall be set aside except for a payment nullity, redemption nullity,12
or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall13
be brought in the district court of the parish in which the property is located. In14
addition, the action may be brought as a reconventional demand or an intervention15
in an action to quiet title under R.S. 47:2266 or as an intervention in a monition16
proceeding under R.S. 47:2271 through 2280.17
Section 2. R.S. 47:2122(10) and 2156 are repealed in their entirety.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law requires each assessor to deliver to the appropriate tax collector, by November
15
th
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.
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
th
, the assessor provide this list to
the tax collector. Requires that the assessor 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 annual ad valorem taxes by an owner of immovable SB NO. 605
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property by December 31
st
of each year.
Present law requires the tax collector, in the case of nonpayment of taxes, to notify a tax
debtor and all tax notice parties by February 1
st
that the taxes on their property for the
recently concluded year have not been paid. Requires that the notice state that if payment
is not made within twenty 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 may 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 the property to discover any
transfers of the property which may have occurred after the preparation of the tax roll. If a
transfer has occurred, requires the tax collector 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.
Proposed law repeals these provisions.
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 these provisions.
Effective August 1, 2012.
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(Amends R.S. 47:2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286; adds R.S.
47:1993(D)(3) and 2153(B)(8); repeals R.S. 47:2122(10) and 2156)