GREEN SHEET REDIGEST
HB 466 2019 Regular Session Davis
PROPERTY/RIGHTS: Provides relative to notice requirements for property that is
subject to tax sales.
DIGEST
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 three 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 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.
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Prepared by Leonore Heavey. 3. Authorize the tax collector to recover reasonable and customary costs incurred
in complying with proposed law.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Increase the additional steps to notify the tax debtor from two to three in order for
the tax collector to demonstrate reasonable and diligent efforts to provide notice.
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Prepared by Leonore Heavey.