RÉSUMÉ DIGEST
ACT 384 (HB 466) 2019 Regular Session Davis
Existing law requires a tax collector to give a debtor notice of the tax delinquency no later
than the first Monday of February of each year and notice of the tax sale prior to the tax sale,
by certified mail or other means. Further requires that a tax collector attempt to provide
actual notice to the debtor prior to the tax sale.
New law 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.
New law authorizes the tax collector to recover all reasonable and customary costs incurred
in complying with new law.
New law requires that after a property is sold at a tax sale, a tax collector shall notify each
tax notice party that the property has been sold by providing an additional notice to each
party within 90 days of the expiration of the three year redemption period.
New 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.
Existing 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.
Effective Aug. 1, 2019.
(Amends R.S. 47:2153(A)(1)(a) and 2156(B)(1); Adds 47:2153(A)(1)(c))