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ACT No. 379
Regular Session, 2013
HOUSE BILL NO. 122
BY REPRESENTATIVE THIBAUT
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
AN ACT1
To amend and reenact R.S. 47:2126, relative to ad valorem taxation; to provide relative to2
the assessment of certain property; to authorize an assessor to make separate3
assessments of certain property under certain circumstances; and to provide for4
related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:2126 is hereby amended and reenacted to read as follows: 7
ยง2126. Duty of assessors; single assessment; exception8
Each assessor shall deliver to the appropriate tax collector the tax roll for the9
year in which taxes are collectible by November fifteenth of each calendar year,10
except as otherwise provided by law. At the same time, the assessor may file the tax11
roll in the mortgage records of the parish in which property subject to the taxes is12
located. The assessor shall use reasonable efforts to list on the tax roll all co-owners13
of record of the property, or if there has been a tax sale to a party other than a14
political subdivision, the tax sale purchaser and the other owners, to the extent their15
interests were not sold at tax sale. The tax roll shall be updated as of January first16
or later of the year in which the taxes are collectible. There shall be only one17
assessment for each tax parcel, and the full assessment shall be on each tax bill sent18
pursuant to R.S. 47:2127(C); however, if requested by a tax debtor, the assessor may,19 ENROLLEDHB NO. 122
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but shall not be obligated to, make separate assessments for undivided interests in1
each tax parcel.2
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: