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:
(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.