HLS 19RS-668 REENGROSSED
2019 Regular Session
HOUSE BILL NO. 466
BY REPRESENTATIVES DAVIS AND GLOVER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
PROPERTY/RIGHTS: Provides relative to notice requirements for property that is subject
to tax sales
1 AN ACT
2To enact R.S. 47:2153(A)(1)(c), relative to tax sales; to provide with respect to property
3 subject to tax sale; to provide for tax sale procedures and notifications; to provide
4 requirements for certain notices; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:2153(A)(1)(c) is hereby enacted to read as follows:
7 ยง2153. Notice of delinquency and tax sale
8 A.(1)
9 * * *
10 (c)(i) If the written notice by certified mail is returned for any reason, the tax
11 collector shall demonstrate a reasonable and diligent effort to provide notice of the
12 tax sale to the tax debtor. To demonstrate a reasonable and diligent effort, the tax
13 collector shall attempt to deliver notice of the delinquent taxes and tax sale by first
14 class mail to the last known address of the debtor and take any two of the following
15 additional steps to notify the tax debtor:
16 (aa) Perform a computer search of digitized records and databases of the
17 clerk of court or sheriff's office for addresses of other properties that may be owned
18 by the debtor.
19 (bb) Contact the tax assessor of the parish in which the property is located
20 for the addresses of other properties that may be owned by the debtor.
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HB NO. 466
1 (cc) Examine the mortgage or conveyance records of the parish where the
2 property is located to determine whether there are any other transactions pertaining
3 to the property.
4 (dd) Attempt personal or domiciliary service of the notice.
5 (ee) Post the notice of tax sale at the property.
6 (ii) The notice of the tax sale shall be sent by certified mail or commercial
7 courier to all addresses discovered through the steps set forth in this Subparagraph.
8 The tax collector may recover all reasonable and customary costs actually incurred
9 in complying with these steps.
10 (iii) Failure of the debtor to receive actual notice of the tax sale shall not
11 affect the validity of the tax sale when the tax collector demonstrates a reasonable
12 and diligent effort to provide notice of the tax sale as set forth in this Subsection. If
13 the debtor is deceased, the notice of tax sale and the reasonable and diligent effort
14 to provide notice of the tax sale shall be sufficient if to the succession representative,
15 if applicable, or to a curator as provided by law.
16 * * *
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 466 Reengrossed 2019 Regular Session Davis
Abstract: Requires a tax collector to demonstrate a reasonable and diligent effort to provide
a debtor with notice of tax sale when the debtor has not received actual notice.
Present law provides that the sale of property for nonpayment of taxes is an action that
affects a property right protected by the Fourteenth Amendment of the U.S. Constitution and
the state constitution.
Present law requires a tax collector to give a debtor notice by mail or other means to ensure
the debtor has been notified of the tax delinquency and tax sale prior to the tax sale. Further
requires that when a debtor does not receive actual notice of the tax sale, the tax collector
must attempt to provide notice to the debtor prior to the tax sale.
Proposed law retains present law and requires a tax collector to demonstrate a reasonable and
diligent effort to provide notice of the tax sale by attempting to deliver the notice by first
class mail to the last known address of the debtor and that the tax collector take any two of
the following additional steps to notify the debtor:
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(1)Perform a computer search of clerk of court or sheriff's office digitized records and
databases for other addresses for the debtor.
(2)Contact the tax assessor for the addresses of other properties that may be owned by
the tax debtor.
(3)Examine mortgage or conveyance records to determine if there are other transactions
pertaining to the property.
(4)Attempt personal or domiciliary service of the notice.
(5)Post the notice of tax sale at the property.
Proposed law authorizes the tax collector to recover all reasonable and customary costs
incurred in complying with proposed law.
Proposed law provides that the validity of a tax sale shall not be affected if a tax collector
demonstrates reasonable and diligent efforts to provide notice to the debtor, regardless if the
debtor receives actual notice.
Present law provides that in cases of the death of the debtor, his succession representative,
if applicable, or curator is the proper party to receive notice of the tax sale. Proposed law
retains present law.
(Adds 47:2153(A)(1)(c))
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Require the tax collector to demonstrate a reasonable and diligent effort to
provide notice of the tax sale to the tax debtor.
2. Require the tax collector to attempt to deliver notice of the tax sale by first class
mail and take additional steps in order to demonstrate that a reasonable and
diligent effort has been made to provide notice to the tax debtor.
3. Authorize the tax collector to recover reasonable and customary costs incurred
in complying with proposed law.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.