HLS 17RS-62 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 140
BY REPRESENTATIVE GREGORY MILLER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM TAX: Requires reports to the assessor concerning deaths occurring
in the state
1 AN ACT
2To amend and reenact R.S. 47:1965 and to enact R.S. 40:36(H), relative to records relating
3 to ad valorem tax assessments; to require the registrar of vital records to provide
4 information to assessors concerning deaths occurring in the state; to provide with
5 respect to requirements and procedures; to provide for effectiveness; and to provide
6 for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 40:36 is hereby enacted to read as follows:
9 §36. State registrar as custodian
10 * * *
11 H. The state registrar of vital records shall provide a monthly report to each
12 assessor concerning the deaths which occurred in the state during the preceding
13 calendar month, as provided for in R.S. 47:1965.
14 Section 2. R.S. 47:1965 is hereby amended and reenacted to read as follows:
15 §1965. Listing and assessing of property in name of deceased owner
16 A. Any assessment made in the name of a party deceased shall be good and
17 valid throughout the state unless notification in writing of the death and of whether
18 or not the succession has been opened and when and where, shall have been made
19 in due season to the assessor by the heirs or parties interested. In all cases property
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-62 ENGROSSED
HB NO. 140
1 assessed in the name of the owner as appears on the record of the recorder of
2 mortgages at the date of listing shall be deemed properly assessed.
3 B. By the tenth day of each month, the state registrar of vital records shall
4 send to each assessor a report, certified as correct over his signature or the signature
5 of his authorized representative, containing the name, address, date of birth, sex, and
6 social security number, as such information exists in the database of the Louisiana
7 Department of Health, of any person sixteen years of age or older who died in the
8 state within the preceding calendar month. The format and method of transmission
9 of the report shall be determined by the registrar of vital records.
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)]
HB 140 Engrossed 2017 Regular Session Gregory Miller
Abstract: Requires that the state registrar of vital statistics provide a monthly report to each
assessor concerning deaths occurring in the state during the preceding month.
Present constitution and present law require each assessor to maintain lists of property for
purposes of ad valorem taxation.
Present law requires that by the 10th day of each month, the secretary of the La. Dept. of
Health send to the Dept. of State a report containing the name, address, date of birth, sex,
and social security number, as such information exists in the database of the La. Dept. of
Health, of any person 16 years of age or older who died in each parish of the state within the
preceding calendar month.
Proposed law retains present law.
Proposed law adds to present law a requirement that the registrar of vital statistics provide
monthly the same report to the assessor of each parish concerning the persons who died in
the state during the preceding calendar month. The format and method of transmission of
the report is to be determined by the registrar of vital records.
(Amends R.S. 47:1965; Adds R.S. 40:36(H))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.