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 Original 2019 Regular Session Davis
Abstract: Requires a tax collector to demonstrate a reasonable 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 take
additional reasonable steps to attempt to provide notice to the debtor prior to the tax sale.
Proposed law retains present law and establishes that the tax collector may demonstrate the
additional reasonable steps made to provide notice by performing public records searches or by
performing other actions reasonably calculated to locate the debtor.
Proposed law authorizes the tax collector to file an affidavit specifically stating the searches
conducted to locate the debtor to satisfy the requirement to demonstrate additional reasonable steps
to locate the debtor as set forth in proposed law.
Proposed law provides that the validity of a tax sale is not affected if tax collector demonstrates
reasonable 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))