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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 466 2019 Regular Session Davis
Keyword and oneliner of the instrument as it left the House
PROPERTY/RIGHTS: Provides relative to notice requirements for property that is subject to tax
sales
Report adopts Senate amendments to:
1. Require the tax collector to demonstrate reasonable and diligent efforts to provide notice of
a tax sale to a debtor by taking three rather than two additional steps to notify the debtor of
the tax sale.
Report rejects Senate amendments which would have:
1. Required the tax collector to send written notice by certified mail to each tax party before the
property goes to tax sale and before the three year redemption period expires.
Report amends the bill to:
1. Require the tax collector to send written notice by first class mail to each tax notice party
within 90 days of the expiration of the three year redemption period.
Digest of the bill as proposed by the Conference Committee
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 certified mail or other means to ensure
the debtor has been notified of the tax delinquency and tax sale no later than the first Monday of
February of each year. 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, in addition to the notice by the first Monday of
February each year, the tax collector to make an additional attempt to provide notice to each tax
notice party that the property has been sold by first class mail within 90 days of the expiration of the
three year redemption period when the property is sold at 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 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.
(Amends R.S. 47:2153(A)(1)(a) and 2156(B)(1); Adds 47:2153(A)(1)(c))