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Regular Session, 2012 ENROLLED
SENATE BILL NO. 605
BY SENATOR GALLOT
AN ACT1
To amend and reenact R.S. 47:2126, 2153(A) and (C), 2154, and 2156(B) and (C), relative2
to ad valorem tax; to provide with respect to property subject to tax sale; to provide3
relative to information included on tax rolls; to provide for tax sale procedures and4
notifications; to provide for the assessment of property sold at a tax sale; to repeal5
the right to a redemption nullity for a tax debtor; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:2126, 2153(A) and (C), 2154, and 2156(B) and (C) are hereby8
amended and reenacted to read as follows:9
§2126. Duty of assessors; single assessment10
Each assessor shall deliver to the appropriate tax collector the tax roll for the11
year in which taxes are collectible by November fifteenth of each calendar year,12
except as otherwise provided by law. At the same time, the assessor may file the tax13
roll in the mortgage records of the parish in which property subject to the taxes is14
located. The assessor shall use reasonable efforts to list on the tax roll all co-owners15
of record of the property, or if there has been a tax sale to a party other than a16
political subdivision, the tax sale purchaser and the other owners, to the extent their17
interests were not sold at tax sale. The tax roll shall be updated as of January first18
or later of the year in which the taxes are collectible. There shall be only one19
assessment for each tax parcel, and the full assessment shall be on each tax bill sent20
pursuant to R.S. 47:2127(C), provided, however, if requested by a tax debtor, the21
assessor may, but shall not be obligated to, make separate assessments for undivided22
interests in each tax parcel.23
* * *24
§2153. Notice of delinquency and tax sale25
A.(1)(a) No later than the first Monday of February of each year, or as soon26
thereafter as possible, the tax collector shall send a written notice by certified mail,27
ACT No. 836 SB NO. 605 ENROLLED
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return receipt requested, to each tax notice party when the tax debtor has not paid all1
the statutory impositions which have been assessed on immovable property,2
notifying the person that the statutory impositions on the immovable property shall3
be paid within twenty days after the sending of the notice or as soon thereafter before4
the tax sale is scheduled, or that tax sale title to the property will be sold according5
to law. The notice shall be sufficient if it is in the following form:6
"Year7 Ward Sect. Ass. # Property # Notice #
8
9
********PLEASE NOTE********10 [NAME OF POLITICAL SUBDIVISION]
*By law your taxes are delinquent after11
December thirty-first. The law requires12
interest be charged as follows: A flat rate13
of one percent (1%) per month on14
delinquent ad valorem taxes.15
*If monies for payment of taxes are in16
escrow, please forward tax notice to your17
mortgage company.18
*If a receipt is requested, enclose a self-19
addressed stamped envelope along with20
your payment.21
*Please notify the sheriff's office or the22
assessor's office with all address23
changes.24
*For questions about assessed value or25
millages contact:26
Assessor's Office:27
Property Tax Dept:28
*Payment may be made online at29
__________________________30
*[DATE OF NOTICE]. If taxes are not31
paid within twenty days after this date,32
the political subdivision will proceed to33
sell tax sale title to the property at [list34
location of the tax sale] beginning on35
[list first day of sale]. You will have the36
right to pay the amounts due until the37
day before the actual sale. If tax sale title38
to the property is sold, you will have39
three years [or other applicable40
redemptive period] from the date of the41
filing of the tax sale certificate in which42
to redeem the property according to law,43
but in order to redeem, you will be44
required to pay a 5% penalty and 1% per45
month on the amounts past due together46
with other costs in accordance with law.47
48
Total Assessed49
Value Tax50
MillagesHomestead
Exemption
Taxes and
other
Assessment
Information SB NO. 605 ENROLLED
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Distributions1 Statutory
Impositions
Due
[add taxing2
districts]3
[add amount
of tax due
each district]
Total Assessed Value
4 Property Description
Total Statutory5
Impositions6
Due7
Interest8
9
Costs10
11
Total12
13
[Name of Tax Collector and Address]14
Total Statutory Impositions Due15
Interest16
Cost17
Total18
[Tax Collector Name]19
YEAR20
21
WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor22
[address]23
Make checks payable to: [Tax Collector Name]24
Mail this portion of tax bill and payment to: [address]"25
(b) Nothing in this Section shall be construed to prohibit the tax26
collector from sending more than one notice of sale.27
(2)(a) No later than the first Monday of March of each year, or as soon28
thereafter as possible, the tax collector shall search the mortgage and29
conveyance records of tax sale eligible property to identify its tax sale parties.30
(b) Prior to the tax sale, the tax collector shall send a written notice by31
certified mail, return receipt requested, to each tax sale party identified32
pursuant to Subparagraph (a) of this Paragraph. The notice shall advise the33
person that it is required that the statutory impositions on the immovable34
property be paid within twenty days after the sending of the notice or the tax35
sale title to the property will be sold according to law. This notice shall be36
sufficient if it is in the following form:37
TAX SALE PARTY NOTICE OF TAX SALE38
[Date]39
[Name]40 SB NO. 605 ENROLLED
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[Address]1
[City], [ST] [Zip]2
RE:Tax Bill Number:3
Property: [Property Address]4
[Description of Property Abbr]5
YOU HAVE A PUBLICALLY RECORDED INTEREST IN THE ABOVE6
REFERENCED PROPERTY. PLEASE READ THIS NOTICE CAREFULLY.7
The property taxes for the above referenced property were not paid. In8
accordance with the notice requirement contained in Article VII, Section 25 of9
the Louisiana Constitution, you are hereby notified that if the delinquent10
property taxes are not paid within twenty days of the date of this notice, the11
property will be sold at tax sale in accordance with law.12
AFTER THE EXPIRATION OF THE REDEMPTIVE PERIOD, THE13
PROPERTY CANNOT BE REDEEMED. CONTINUED POSSESSION OF14
THE PROPERTY DOES NOT EXTEND THE REDEMPTIVE PERIOD.15
Please contact [name of tax collector] if you believe that you received this notice16
in error, have sold or transferred this property, or for further information or17
assistance.18
Thank you, 19
Tax Collector of [name of political20
subdivision]21
[Tax collector phone number]22
THIS NOTICE CONCERNS ONLY THE PROPERTY DESCRIBED IN THE23
"REGARDING" PORTION OF THIS LETTER; the address of that property24
may or may not be the same as the mailing address of this notice.25
If your recorded interest in this property is no longer valid or enforceable, you26
may remove it by visiting the office of the recorder of mortgages and27
conveyances located at [mortgage and conveyance office address]."28
* * *29
C. Within thirty days after the filing of the tax sale certificate, or as soon30 SB NO. 605 ENROLLED
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thereafter as possible, the tax collector shall research the records of the recorder of1
conveyances on all property to which tax sale title was sold to tax sale purchasers for2
any transfers of the property that occurred after the preparation of the tax roll for the3
year that the property was sold for taxes. If there has been a transfer, within thirty4
days after filing a tax sale certificate, the tax collector shall use reasonable efforts to5
send the new owner a written notice that tax sale title to the property was sold. The6
notice shall state the amount necessary to redeem the property. This notice shall also7
advise the owner that the property may be redeemed at any time within three years8
or other applicable redemptive period after the date of filing of the tax sale9
certificate. This shall serve as the required notice to the transferee in Subsection A10
of this Section. This notice shall be sufficient if it is in the following form:11
"[Date]12
[Name of New Owner]13
RE: Property No. _______________14
Ward ___________ Section No. ______ Assessment No. ___________15
Subd. ___________________________ Lot _____________________16
Dear Sir/Madam,17
This is an important notice. Please read it carefully. We are writing to18
inform you that the property taxes for the above noted property were not paid, and19
tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for20
the [insert year(s)]. You may redeem this property within three years [or other21
applicable redemptive period] from __________________ by paying to the [name22
of tax collector] the amount due stated in or enclosed with this document. The23
redemptive period will expire on _______________. Under some circumstances, the24
third party buyer may be entitled to take actual possession and full ownership of the25
property after this time.26
After the expiration of the redemptive period the property cannot be27
redeemed. Continued possession of the property does not extend the redemptive28
period.29
Please contact the [name of tax collector] if you believe that you received this30 SB NO. 605 ENROLLED
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notice in error, have sold or transferred this property, or for further information and1
assistance.2
Thank You,3
Tax Collector of [name of political subdivision]4
This notice concerns only the property described in the "regarding" portion5
of this letter; the address of that property may or may not be the same as the mailing6
address of this notice. Again, please contact our office if you feel that you received7
this notice in error.8
[Enclose or list the amount of statutory impositions due.]"9
(1) In the absence of actual notice of the sale to a tax sale party, including10
a transferee, or the demonstration of a reasonable effort to provide notice,11
where the name and address of the tax sale party were reasonably ascertainable12
or where the transfer was recorded after the tax collector completed his pre-sale13
tax sale party research, the tax collector shall cancel the sale of the property and14
refund the tax sale purchaser the tax sale purchase price.15
(2) For each transferred property upon which a tax sale is cancelled16
pursuant to Paragraph (1) of this Subsection, the tax collector shall send the17
transferee a tax notification, inclusive of tax sale costs accrued.18
§2154. Tax sales; time of sale; price19
A. The tax collector shall seize, advertise, and sell tax sale title to the20
property or an undivided interest therein upon which delinquent taxes are due, on or21
before May first of the year following the year in which the taxes were assessed, or22
as soon thereafter as possible.23
B. The tax sale shall be conducted on any weekday within the legal hours24
for judicial sales, with bidding opening not earlier than 8:00 a.m. and closing no25
later than 8:00 p.m. If a tax sale is conducted by using an online or electronic26
bidding process that is conducted over the course of multiple days, bids may be27
placed on any day at any time on any sale property upon which bidding has not28
closed, provided that all sales of property close on a weekday within the legal29
hours for sale as prescribed in this Subsection.30 SB NO. 605 ENROLLED
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C. The price shall be the amount of statutory impositions due on the property,1
costs, and interest.2
* * *3
§2156. Post-sale notice4
* * *5
B. (1) For each property for which tax sale title was sold at tax sale to a tax6
sale purchaser:7
(1) If the redemptive period is greater than two years, each January or as8
soon as practical thereafter, each tax collector shall send a written notice by United9
States mail, postage prepaid, to each tax notice party and each tax sale party whose10
interest would be shown on a thirty-year mortgage certificate in the name of the tax11
debtor and whose interest was filed prior to the filing of the tax sale certificate that12
tax sale title to the property has been sold at tax sale.13
(2) If the redemptive period is two years or less, within thirty days after14
filing a tax sale certificate to a third party, and thereafter each January and June or15
as soon thereafter as practical, each tax collector shall send a written notice by16
United States mail, postage prepaid, to each tax notice party and each tax sale party17
whose interest would be shown on a thirty-year mortgage certificate in the name of18
the tax debtor and whose interest was filed prior to the filing of the sale that tax sale19
title to the property has been sold at tax sale.20
(3) The notice shall be given until the end of the applicable redemptive21
period. The notice shall specify the property upon which the taxes are delinquent,22
the amount of taxes due, and the manner in which the property shall be redeemed and23
shall be sufficient if in the following form:24
, each collector shall within thirty days of the filing of the tax sale certificate, or25
as soon as practical thereafter, provide written notice to the following persons26
that tax sale title to the property has been sold at tax sale. The notice shall be27
sent by postage prepaid United States mail to each tax notice party and each tax28
sale party whose interest would be shown on a thirty-year mortgage certificate29
in the name of the tax debtor and whose interest was filed prior to the filing of30 SB NO. 605 ENROLLED
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the tax sale certificate.1
(2) The notice shall specify the property upon which the taxes are2
delinquent, the amount of taxes due, and the manner in which the property shall3
be redeemed and shall be sufficient if in the following form:4
"[Date]5
[Name Tax Debtor]6
RE:Property No. _________7
Ward ___ Section No. ____ Assessment No. _________8
Subd. ________________________ Lot _________9
Dear Sir/Madam,10
This is an important notice. Please read it carefully. We are writing to11
inform you that the property taxes for the above noted property were not paid, and12
tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for13
the year(s) _______. You may redeem this property within three years [or other14
applicable redemptive period] from __________________ by paying to the [name15
of tax collector] the following amount due stated in or enclosed with this document.16
The redemptive period will expire _______. Under some circumstances, the third17
party buyer may be entitled to take actual possession and full ownership of the18
property after this time.19
After the expiration of the redemptive period the property cannot be20
redeemed. Continued possession of the property does not extend the redemptive21
period.22
Please contact the [name of tax collector] if you believe that you received this23
notice in error, have sold or transferred this property, or for further information and24
assistance.25
[Tax collectors or name of political subdivision/ name of tax sale purchasers]26
This notice concerns only the property described in the "regarding" portion27
of this letter; the address of that property may or may not be the same as the mailing28
address of this notice. Please contact our office if you feel that you received this29
notice in error. The taxes are now assessed in the name of the tax sale purchaser, but30 SB NO. 605 ENROLLED
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will continue to be due as in the past.1
[Enclose or list the amount of statutory impositions due]"2
C. (1) For each property adjudicated to a political subdivision at a tax sale:3
(1) If the redemptive period is greater than two years, each January or as4
soon as practical thereafter, each tax collector may send a written notice by United5
States mail, postage prepaid, to each tax notice party and each tax sale party whose6
interest is shown on a mortgage certificate filed prior to the filing of the tax sale7
certificate that tax sale title to the property has been sold at tax sale.8
(2) If the redemptive period is two years or less, within thirty days after9
filing a tax sale to a third party, and thereafter each January and June or as soon10
thereafter as practical, each tax collector may send a written notice by United States11
mail, postage prepaid, to each tax notice party and each tax sale party whose interest12
is shown on a mortgage certificate filed prior to the filing of the tax sale certificate13
that tax sale title to the property has been sold at tax sale.14
(3) , each collector shall, within thirty days of filing of the tax sale15
certificate, or as soon as practical thereafter, provide written notice to the16
following persons that tax sale title to the property has been sold at tax sale.17
The notice shall be sent by postage prepaid United States mail to each tax notice18
party and each tax sale party whose interest would be shown on a thirty-year19
mortgage certificate in the name of the tax debtor and whose interest was filed20
prior to the filing of the tax sale certificate.21
(2) The notice shall specify the property upon which the taxes are delinquent,22
the amount of taxes due, and the manner in which the property shall be redeemed and23
shall be sufficient if in the following form:24
"[Date]25
[Name of Tax Debtor]26
RE:Property No. _________27
Ward ___ Section No. ____ Assessment No. _________28
Subd. ________________________ Lot _________29
Dear Sir/Madam,30 SB NO. 605 ENROLLED
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This is an important notice. Please read it carefully. We are writing to1
inform you that the property taxes for the above noted property were not paid, and2
tax sale title to the property was sold to [name of political subdivision] for delinquent3
taxes for the year(s) _______. You may redeem this property within three years [or4
other applicable redemptive period] from __________________ by paying to the5
[name of tax collector] the amount due stated in or enclosed with this document. The6
redemptive period will expire _______. Under some circumstances, the [name of7
political subdivision] may be entitled to take actual possession and full ownership8
of the property or otherwise sell a full ownership interest in the property. After the9
expiration of the redemptive period, your rights to redeem may be limited.10
Continued possession of the property does not extend the redemptive period.11
Please contact the [name of tax collector] if you believe that you received this12
notice in error, have sold or transferred this property, or for further information and13
assistance.14
[Tax collectors or name of political subdivision / name of tax sale purchasers]15
Payment shall be made with cashier's check or money order.16
This notice concerns only the property described in the "regarding" portion17
of this letter; the address of that property may or may not be the same as the mailing18
address of this notice. Please contact our office if you feel that you received this19
notice in error. The taxes are now assessed in the name of the tax sale purchaser, but20
will continue to be due as in the past.21
[Enclose or list the amount of statutory impositions due.]"22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: