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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. 47:2121(B), 2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286,2
and to repeal R.S. 47:2122(10), 2124(A), 2156, 2287(A), 2289(B), and 2290(B),3
relative to ad valorem tax; to provide with respect to property subject to tax sale; to4
provide relative to information included on tax rolls; to provide for tax sale5
procedures and notifications; to provide for the assessment of property sold at a tax6
sale; to repeal the right to a redemption nullity for a tax debtor; and to provide for7
related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 47:2121(B), 2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286 are10
hereby amended and reenacted to read as follows:11
§2121. Purpose; principles; property rights12
* * *13
B. Effect of tax sale on property interest. No tax sale shall transfer or14
terminate the property interest of any person in tax sale property or adjudicated15
property until that person has been duly notified and both the redemptive period and16
any right held by that person to assert a payment or redemption nullity under R.S.17 SB NO. 605
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47:2286 have terminated.1
* * *2
§2126. Duty of assessors; single assessment3
Each assessor shall deliver to the appropriate tax collector the tax roll for the4
year in which taxes are collectible by November fifteenth of each calendar year,5
except as otherwise provided by law. At the same time, the assessor may file the tax6
roll in the mortgage records of the parish in which property subject to the taxes is7
located. The assessor shall use reasonable efforts to list on the tax roll all co-owners8
of record of the property, or if there has been a tax sale to a party other than a9
political subdivision, the tax sale purchaser and the other owners, to the extent their10
interests were not sold at tax sale. The tax roll shall be updated as of January first11
or later of the year in which the taxes are collectible. There shall be only one12
assessment for each tax parcel, and the full assessment shall be on each tax bill sent13
pursuant to R.S. 47:2127(C), provided, however, if requested by a tax debtor, the14
assessor may, but shall not be obligated to, make separate assessments for undivided15
interests in each tax parcel.16
* * *17
§2153. Notice of delinquency and tax sale18
A.(1)(a) No later than the first Monday of February of each year, or as soon19
thereafter as possible, the tax collector shall send a written notice by certified mail,20
return receipt requested, to each tax notice party when the tax debtor has not paid all21
the statutory impositions which have been assessed on immovable property,22
notifying the person that the statutory impositions on the immovable property shall23
be paid within twenty days after the sending of the notice or as soon thereafter before24
the tax sale is scheduled, or that tax sale title to the property will be sold according25
to law. The notice shall be sufficient if it is in the following form:26 SB NO. 605
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"Year1 Ward Sect. Ass. # Property # Notice #
2
3
********PLEASE NOTE********4 [NAME OF POLITICAL SUBDIVISION]
*By law your taxes are delinquent after5
December thirty-first. The law requires6
interest be charged as follows: A flat rate7
of one percent (1%) per month on8
delinquent ad valorem taxes.9
*If monies for payment of taxes are in10
escrow, please forward tax notice to your11
mortgage company.12
*If a receipt is requested, enclose a self-13
addressed stamped envelope along with14
your payment.15
*Please notify the sheriff's office or the16
assessor's office with all address17
changes.18
*For questions about assessed value or19
millages contact:20
Assessor's Office:21
Property Tax Dept:22
*Payment may be made online at23
__________________________24
*[DATE OF NOTICE]. If taxes are not25
paid within twenty days after this date,26
the political subdivision will proceed to27
sell tax sale title to the property at [list28
location of the tax sale] beginning on29
[list first day of sale]. You will have the30
right to pay the amounts due until the31
day before the actual sale. If tax sale title32
to the property is sold, you will have33
three years [or other applicable34
redemptive period] from the date of the35
filing of the tax sale certificate in which36
to redeem the property according to law,37
but in order to redeem, you will be38
required to pay a 5% penalty and 1% per39
month on the amounts past due together40
with other costs in accordance with law.41
42
Total Assessed43
Value Tax44
Distributions45
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
[add taxing46
districts]47
[add amount
of tax due
each district]
Total Assessed Value
48 Property Description
Total Statutory49
Impositions50
Due51 SB NO. 605
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Interest1
2
Costs3
4
Total5
6
[Name of Tax Collector and Address]7
Total Statutory Impositions Due8
Interest9
Cost10
Total11
[Tax Collector Name]12
YEAR13
14
WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor15
[address]16
Make checks payable to: [Tax Collector Name]17
Mail this portion of tax bill and payment to: [address]"18
(b) Nothing in this Section shall be construed to prohibit the tax19
collector from sending more than one notice of sale.20
(2)(a) No later than the first Monday of March of each year, or as soon21
thereafter as possible, the tax collector shall search the mortgage and22
conveyance records of tax sale eligible property to identify its tax sale parties.23
(b) Prior to the tax sale the tax collector shall send a written notice by24
certified mail, return receipt requested, to each tax sale party identified25
pursuant to Subparagraph (a) of this Paragraph. The notice shall advise the26
person that it is required that the statutory impositions on the immovable27
property be paid within twenty days after the sending of the notice or the tax28
sale title to the property will be sold according to law. This notice shall be29
sufficient if it is in the following form:30
TAX SALE PARTY NOTICE OF TAX SALE31
[Date]32
[Name]33
[Address]34
[city], [ST] [Zip]35
RE:Tax Bill Number:36
Property: [Property Address]37 SB NO. 605
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[Description of Property Abbr]1
YOU HAVE A PUBLICALLY RECORDED INTEREST IN THE ABOVE2
REFERENCED PROPERTY. PLEASE READ THIS NOTICE CAREFULLY.3
The property taxes for the above referenced property were not paid. In4
accordance with the notice requirement contained in Article VII, Section 25 of5
the Louisiana Constitution, you are hereby notified that if the delinquent6
property taxes are not paid within twenty days of the date of this notice, the7
property will be sold at tax sale in accordance with law.8
AFTER THE EXPIRATION OF THE REDEMPTIVE PERIOD, THE9
PROPERTY CANNOT BE REDEEMED. CONTINUED POSSESSION OF10
THE PROPERTY DOES NOT EXTEND THE REDEMPTIVE PERIOD.11
Please contact [name of tax collector] if you believe that you received this notice12
in error, have sold or transferred this property or for further information or13
assistance.14
Thank you, 15
Tax Collector of [name of political16
subdivision]17
[Tax collector phone number]18
THIS NOTICE CONCERNS ONLY THE PROPERTY DESCRIBED IN THE19
"REGARDING" PORTION OF THIS LETTER; the address of that property20
may or may not be the same as the mailing address of this notice.21
If your recorded interest in this property is no longer valid or enforceable, you22
may remove it by visiting the office of the recorder of mortgages and23
conveyances located at [mortgage and conveyance office address]."24
B.(1)(a) At the expiration of twenty days' notice, counting from the day25
when the last of the written notices are sent, or as soon thereafter as practicable26
Between thirty days and fourteen days prior to the opening day of the tax sale,27
the tax collector shall proceed to once publish a consolidated notice in the official28
journal of the political subdivision that shall serve both as a general notification29 SB NO. 605
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to the tax debtors of the delinquency and to advertise as an advertisement for the1
tax sale. the consolidated delinquent tax list under one form two times within thirty2
days in the official journal of the political subdivision. The publication and3
advertisement The consolidated notice shall be sufficient if it is in the following4
form:5
"DELINQUENT TAX LIST6
______________________________ vs. Delinquent Tax Debtors7
(insert appropriate taxing bodies)8
By virtue of the authority vested in me by the constitution and the laws of the9
State of Louisiana, I will sell, at ____________________, within the legal hours for10
judicial sales beginning at __________ o'clock a.m. on __________, the __________11
day of __________, ____, and continuing on each succeeding legal day, until said12
sales are completed, tax sale title to all immovable property on which taxes are now13
due to ___________________________, to enforce collection of taxes (insert14
affected taxing bodies) assessed in the year ____, together with interest thereon from15
January 1, ____, at the rate of one percent (1%) per month until paid and all costs.16
The names of said delinquent tax debtors, the amount of statutory impositions due,17
including any due for prior years, and the immovable property assessed to each to18
be offered for sale are as follows: (Insert names of delinquent tax debtors in19
alphabetical order, the amount of statutory impositions due, including any due for20
prior years on each specific piece of property, and the description of each specific21
piece of immovable property to be offered for sale.)22
On the day of sale I will sell a tax sale title to such portions of the property23
as each tax debtor will point out and, in case the debtor will not point out sufficient24
property, I will at once and without further delay sell the least quantity as undivided25
interests of said property of any tax debtor which any bidder will buy for the amount26
of the statutory impositions for which the sale is made, together with interest and27
costs due by said tax debtor. The sale will be without appraisement, for cash or other28
payment method acceptable to the tax collector, in legal tender money of the United29 SB NO. 605
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States, and the tax sale title to property sold will be redeemable at any time during1
the applicable redemptive period by paying the price given, including costs and five2
percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month3
until redeemed.4
* * *5
C. Within thirty days after the filing of the tax sale certificate, or as soon6
thereafter as possible, the tax collector shall research the records of the recorder of7
conveyances on all property to which tax sale title was sold to tax sale purchasers for8
any transfers of the property that occurred after the preparation of the tax roll for the9
year that the property was sold for taxes. If there has been a transfer, within thirty10
days after filing a tax sale certificate, the tax collector shall use reasonable efforts to11
send the new owner a written notice that tax sale title to the property was sold. The12
notice shall state the amount necessary to redeem the property. This notice shall also13
advise the owner that the property may be redeemed at any time within three years14
or other applicable redemptive period after the date of filing of the tax sale15
certificate. This shall serve as the required notice to the transferee in Subsection A16
of this Section. This notice shall be sufficient if it is in the following form:17
"[Date]18
[Name of New Owner]19
RE: Property No. _______________20
Ward ___________ Section No. ______ Assessment No. ___________21
Subd. ___________________________ Lot _____________________22
Dear Sir/Madam,23
This is an important notice. Please read it carefully. We are writing to24
inform you that the property taxes for the above noted property were not paid, and25
tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for26
the [insert year(s)]. You may redeem this property within three years [or other27
applicable redemptive period] from __________________ by paying to the [name28
of tax collector] the amount due stated in or enclosed with this document. The29 SB NO. 605
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redemptive period will expire on _______________. Under some circumstances, the1
third party buyer may be entitled to take actual possession and full ownership of the2
property after this time.3
After the expiration of the redemptive period the property cannot be4
redeemed. Continued possession of the property does not extend the redemptive5
period.6
Please contact the [name of tax collector] if you believe that you received this7
notice in error, have sold or transferred this property, or for further information and8
assistance.9
Thank You,10
Tax Collector of [name of political subdivision]11
This notice concerns only the property described in the "regarding" portion12
of this letter; the address of that property may or may not be the same as the mailing13
address of this notice. Again, please contact our office if you feel that you received14
this notice in error.15
[Enclose or list the amount of statutory impositions due.]"16
(1) In the absence of providing actual notice of the sale to a tax sale17
party, including a transferee, or alternatively demonstrating a reasonable effort18
to provide notice, where the name and address of the tax sale party were19
reasonably ascertainable, or where the transfer was recorded after the tax20
collector completed his pre-sale tax sale party research, the tax collector shall21
cancel the sale of the property and refund the tax sale purchaser the tax sale22
purchase price.23
(2) For each transferred property upon which a tax sale is cancelled24
pursuant to Paragraph (1) of this Subsection, the tax collector shall send the25
transferee a tax 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 SB NO. 605
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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 hours3
for judicial sales with bidding opening not earlier than 8:00 a.m. and closing no4
later than 8:00 p.m. If a tax sale is conducted by using an online or electronic5
bidding process which is conducted over the course of multiple days, bids may6
be placed on any day at any time on any sale property upon which bidding has7
not closed, provided that all sales of property close on a weekday within the8
legal hours for sale as prescribed in this Subsection.9
C. The price shall be the amount of statutory impositions due on the property,10
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), 2124(A), 2156, 2287(A), 2289(B), and 2290(B) are20
hereby repealed.21
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Riley Boudreaux.
DIGEST
Gallot (SB 605)
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. Requires only one
assessment for each tax parcel but authorizes, but does not require, the assessor to make
separate assessments for undivided interests in each tax parcel SB NO. 605
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Proposed law deletes the requirement that the assessor list the tax sale purchaser and other
owners and the authorization for the assessor to make separate assessments for undivided
interests in each tax parcel.
Present law requires the payment of annual ad valorem taxes by an owner of immovable
property by December 31
st
of each year and 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.
Proposed law clarifies that the tax collector may send more than one notice.
Proposed law requires a tax collector to search the mortgage and conveyance records of tax
sale eligible property to identify the property's "tax sale parties" no later than the first
Monday of March of each year, or as soon thereafter as possible.
Proposed law requires the tax collector to send written notification by certified mail, return
receipt requested, to each "tax sale party" identified above prior to a sale of the property that
the that the statutory impositions on the immovable property must be paid within 20 days
after the sending of the notice or the tax sale title to the property will be sold according to
law. The notice is deemed sufficient if it is in the form set forth in the proposed law.
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 be published between 30 days and 14 days prior to the opening
day of a tax sale to serve as a both general notification to tax debtors as well as
advertisement of the tax sale. The notice is deemed sufficient if it is in the form set forth in
present law.
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. The notice is deemed sufficient if it is in the form set forth in
present law.
Proposed law deletes present law set forth above and instead authorizes the tax collector to
cancel the sale of the property and refund the tax sale purchaser the tax sale purchase price
"in the absence of providing actual notice of the sale to a tax sale party", including a
transferee, or alternatively, [in the absence of] demonstrating a reasonable effort to provide
notice, where the name and address of the of the tax sale party were reasonably
ascertainable, or where the transfer was recorded after the tax collector completed his
pre-sale tax sale party research. For each transferred property upon which a tax sale is
cancelled, the tax collector must send the transferee a tax notification, inclusive of tax sale
costs accrued.
Proposed law specifies requirements for the conduct of the tax sale by providing the days
and hours during which bids may be placed.
Present law grants a person a "redemption nullity"- defined as the right of a person to annul
a tax sale in accordance with R.S. 47:2286 because he was not duly notified at least six
months before the termination of the redemptive period.
Proposed law repeals all provisions in present law relative to "redemption nullity". SB NO. 605
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Effective August 1, 2012.
(Amends R.S. 47:2121(B), 2126, 2153(A), (B)(1)(a) and (C), 2154, and 2286; repeals R.S.
47:2122(10), 2124(A), 2156, 2287(A), 2289(B), and 2290(B))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Repeals additional provisions in present law which make reference to a right
to "redemption nullity"deleted from present law.
2. Deletes the right of first refusal of an original tax sale purchaser in cases
where a property was purchased at tax sale but such property is subsequently
offered at another tax sale before the end of the redemption period.
3. Authorizes a tax collector to cancel the sale of the property and refund the tax
sale purchaser the tax sale purchase price "in the absence of providing actual
notice of the sale to a tax sale party", including a transferee, or alternatively,
[in the absence of] demonstrating a reasonable effort to provide notice, where
the name and address of the of the tax sale party were reasonably
ascertainable, or where the transfer was recorded after the tax collector
completed his pre-sale tax sale party research.
4. Requires a "consolidated notice" to be published between 30 days and 14
days prior to the opening day of a tax sale.
5. Requires a tax collector to search the mortgage and conveyance records of
tax sale eligible property to identify the property's "tax sale parties" no later
than the first Monday of March of each year, or as soon thereafter as
possible.