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2024 Regular Session
SENATE BILL NO. 393
BY SENATOR MILLER
TAX/SALES. Provides relative to the assessment, payment, and allocation of ad valorem
taxes. (See Act)
1 AN ACT
2 To amend and reenact R.S. 47:1993, the headings of Chapter 5 and Part I of Subtitle III of
3 Title 47 of the Louisiana Revised Statutes of 1950, R.S. 47:2122, 2124, 2126, 2127,
4 2130, 2132 through 2136, 2151, 2153 through 2156, 2158 through 2160, 2162, 2163,
5 Part V of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of
6 1950, comprised of R.S. 47:2241 through 2247, the headings of Part VI and Subpart
7 A of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950,
8 2266, 2286, 2287, 2289, 2290, and 2291(A) and (B), to enact R.S. 47:2127.1, 2140,
9 2150, 2151.1, 2160.1, and 2267, and to repeal R.S. 47:2121, 2123, 2128, 2131, 2152,
10 2157, 2161, Part IV of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised
11 Statutes of 1950, comprised of R.S. 47:2196 through 2238.9, R.S. 47:2271 through
12 2280, and 2288, relative to the assessment, payment and allocation of ad valorem
13 taxes; to provide for the preparation and filing of tax rolls; to provide for payment
14 of taxes and sale of property for delinquent taxes; to provide for definitions; to
15 provide for interest, penalties, liens and privileges; to provide relative to tax lien
16 auctions; to provide for tax lien certificates and processes related thereto; to repeal
17 provisions related to tax sales of property; to provide for effectiveness; and to
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1 provide for related matters.
2 Be it enacted by the Legislature of Louisiana:
3 Section 1. R.S. 47:1993, the headings of Chapter 5 and Part I of Subtitle III of Title
4 47 of the Louisiana Revised Statutes of 1950, R.S. 47:2122, 2124, 2126, 2127, 2130, 2132
5 through 2136, 2151, 2153 through 2156, 2158 through 2160, 2162, 2163, Part V of Chapter
6 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, comprised of R.S.
7 47:2241 through 2247, the headings of Part VI and Subpart A of Chapter 5 of Subtitle III of
8 Title 47 of the Louisiana Revised Statutes of 1950, 2266, 2286, 2287, 2289, 2290, and
9 2291(A) and (B), are hereby amended and reenacted and R.S. 47:2127.1, 2140, 2150,
10 2151.1, 2160.1, and 2267 are hereby enacted to read as follows:
11 §1993. Preparation and filing of rolls by assessor
12 A.(1) As soon as After the assessment lists have been approved by the parish
13 governing authorities as boards of reviewers, the assessors shall prepare the
14 assessment tax rolls in triplicate after which one copy shall be delivered to the tax
15 collector, one copy to the Louisiana Tax Commission, one copy to the recorder of
16 mortgages, and two copies of the grand recapitulation sheet to the legislative auditor.
17 (2) If an assessor uses electronic data processing equipment to prepare the
18 assessment rolls, the assessment data produced shall be made available upon request
19 in a useable electronic media. The assessors shall prepare any such electronic
20 assessment roll made available to tax collectors in American Standard Code for
21 Information Interchange (A.S.C.I.I.) or some other mutually agreed upon format,
22 and may charge the tax collector a fee for preparing such information. This fee shall
23 not exceed the actual cost of reproducing a copy of the assessment data in a useable
24 electronic media and may be based upon the amount of data reproduced, any costs
25 associated with converting to A.S.C.I.I. or other format, the amount of time
26 required to reproduce the data, and any office supplies utilized in compiling and
27 reproducing the data.
28 (3) The assessors shall prepare said the rolls by parish, school board, police
29 jury, levee district, special district and by any other recipients of ad valorem taxes,
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1 except by municipality. If any municipality requests such a tax roll, the assessor
2 shall be required to prepare such a that tax roll; however, the assessor's salary and
3 expense fund shall be reimbursed by the municipality in accordance with R.S.
4 47:1993.1(C).
5 (4) If any municipality prepares its own tax rolls and assessment lists, upon
6 approval of these rolls and/or lists by the parish governing authorities as boards of
7 reviewers, each municipality shall prepare and submit to the Louisiana Tax
8 Commission and the legislative auditor an annual statement of its millage rates and
9 assessed valuation of property within its respective jurisdiction.
10 B. The assessors of the parishes of this state shall not file deliver and deposit
11 with the tax collector of their respective parishes the assessment tax rolls of any
12 current year until the collector shall present a receipt or quietus from the auditor and
13 the parish governing authority that all state and parish taxes assessed on the rolls roll
14 of the preceding year have been paid or accounted for. If the tax collector is unable
15 to present this receipt or quietus, the assessor shall immediately notify the auditor,
16 the governing authority, and the tax commission of his completion of the assessment
17 tax rolls of his parish and of his inability to file them deliver the tax roll by reason
18 of the tax collector not having obtained the required quietus. Any assessor who shall
19 violate the provisions of this Paragraph Subsection shall forfeit any and all
20 commissions to which he may be entitled from parish or state for his labors in
21 making and writing the assessment tax rolls.
22 C. The assessors shall secure the approval of the tax commission before filing
23 their assessment tax rolls with the tax collector, and the tax commission may instruct
24 all tax collectors not to receive from the assessor any assessment tax roll or collect
25 any taxes thereon without the written consent of the tax commission. The tax
26 commission may require the assessors to take an oath in a form to be prescribed by
27 the tax commission declaring that he has complied with its instructions.
28 D.(1) Each tax assessor shall complete and file deliver the tax roll of his
29 parish on or before the fifteenth day of November in each calendar year. The officer
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1 having custody of the assessor's salary and expense fund shall withhold from the
2 assessor's salary five dollars for each day of delay in the filing of the roll after such
3 date.
4 (2) In accordance with the provisions of Article VII, Section 25(F) of the
5 Constitution of Louisiana, tax rolls for 2005 and tax rolls for 2006 for Orleans shall
6 be completed and filed on or before March 31, 2006, except that the tax rolls for
7 2005 for the parish of St. Bernard shall be completed and filed on or before June 30,
8 2006. Nothing in this Subsection shall prohibit the completion and filing of tax rolls
9 prior to those dates.
10 E. Filing in the recorder's office shall be full notice to each taxpayer, and to
11 each other person whom it may in any manner concern, that the listing, assessment,
12 and valuation of the taxable property has been completed, that the rolls are on file
13 in the sheriff's or tax collector's office and in the office where the mortgage records
14 are kept and that the taxes are due and collectible, as provided by law.
15 F. The act of depositing delivering the tax rolls by the assessor or
16 municipality to the recorder of mortgages in the office where the records of the
17 parish are kept, shall be deemed prima facie evidence that the assessment has been
18 made and completed in the manner provided by law. No injunction shall be issued
19 by any court to prevent any assessor from depositing the rolls delivering the tax
20 roll. In the suit of any taxpayer testing the correctness of his or their assessments
21 before any court of competent jurisdiction, the decision of such shall only affect the
22 assessment of the person or persons in such suit, and shall in no manner affect or
23 invalidate the assessment of any other person or property appearing upon the tax
24 rolls.
25 G. From the day the tax roll is filed in the recorder's office delivered to the
26 recorder of mortgages, it shall act as a lien upon each specific piece of real estate
27 property thereon assessed, which shall be subject to a legal mortgage after the
28 thirty-first day of December of the current year for the payment of the tax due on it,
29 but not for any other tax, which mortgage shall prime and outrank all other
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1 mortgages, privileges, liens, encumbrances or preferences, except tax rolls of
2 previous years.
3 H. The recorder of mortgages shall keep the tax roll delivered to him among
4 the record books of his office, and it shall be a part of the record of such office. He
5 shall index the tax roll in the current mortgage book under the head of "tax roll" and
6 no further record thereof shall be necessary; however, the The failure of the recorder
7 of mortgages to mark the tax rolls "filed" or to index them shall in no way prejudice
8 the rights of the state or any parish or municipal corporation any political
9 subdivision.
10 * * *
11 CHAPTER 5. PAYMENT AND COL LECTION PROCEDURE;
12 PROPERTY TAX LIEN AUCTIONS SALES; ADJUDICATED PROPERTY
13 PART I. GENERAL PROVISIONS; PURPOSE; DEFINITIONS
14 * * *
15 §2122. Definitions
16 The following terms used in this Chapter shall have the definitions ascribed
17 in this Section, unless the context clearly requires otherwise:
18 (1) "Acquiring person" means either any of the following:
19 (a) A person acquiring tax sale title to a tax sale property.
20 (b) A political subdivision or any other person seeking to acquire or acquiring
21 ownership of adjudicated property.
22 (2) "Adjudicated property" means property of which tax sale title is acquired
23 by a political subdivision pursuant to R.S. 47:2196.
24 (3) "Authenticate" means either of the following:
25 (a) To sign.
26 (b) To execute or otherwise adopt a symbol, or encrypt or similarly process
27 a written notice in whole or in part, with the present intent of the authenticating
28 person to identify the person and adopt or accept a written notice.
29 (2) "Commission" means the Louisiana Tax Commission.
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1 (4) "Duly notified" means, with respect to a particular person, that an effort
2 meeting the requirements of due process of law has been made to identify and to
3 provide that person with a notice that meets the requirements of R.S. 47:2156, 2157,
4 2206, 2236, or 2275, or with service of a petition and citation in accordance with
5 R.S. 47:2266, regardless of any of the following:
6 (a) Whether the effort resulted in actual notice to the person.
7 (b) Whether the one who made the effort was a public official or a private
8 party.
9 (c) When, after the tax sale, the effort was made.
10 (5) "Governmental lien" means all liens imposed by law upon immovable
11 property in favor of any political subdivision and filed in the mortgage records,
12 including without limitation, those imposed under R.S. 13:2575, R.S. 33:1236, 4752,
13 4753, 4754, 4766, 5062, and 5062.1, other than statutory impositions.
14 (3) "Delinquent obligation" means statutory impositions included in the
15 tax bill that are not paid by the due date, plus interest, costs, and penalties that
16 may accrue in accordance with this Chapter.
17 (4) "Forbidden purchase nullity" means a nullity of an action conducted
18 in violation of R.S. 47:2162.
19 (6)(5) "Ordinance" means:
20 (a) An act of a political subdivision that has the force and effect of law,
21 including but not limited to an ordinance, a resolution, or a motion; or
22 (b) A rule or regulation promulgated by the State Land Office, the division
23 of administration, or by another state agency with authority over adjudicated
24 properties.
25 (7)(6)"Owner" means a person who holds an ownership or usufruct interest
26 that has not been terminated pursuant to R.S. 47:2121(C) in the property at issue.
27 (8)(7)"Payment nullity" means a nullity arising from payment of taxes prior
28 to a tax sale lien auction, including payment based on dual assessment.
29 (9)(8) "Political subdivision" means any of the following to the extent it has
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1 the power to levy ad valorem taxes statutory impositions and conduct tax sales
2 auctions for failure to pay ad valorem taxes statutory impositions:
3 (a) The state.
4 (b) Any political subdivision as defined in Article VI, Section 44 of the
5 Louisiana Constitution of Louisiana.
6 (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b)
7 of this Paragraph.
8 (9) "Premium" means the amount paid at tax lien auction in excess of the
9 statutory impositions, interest, penalty, and costs.
10 (10) "Redemption nullity" means the right of a person to annul a tax sale in
11 accordance with R.S. 47:2286 because he was not duly notified at least six months
12 before the termination of the redemptive period.
13 (11)(10) "Redemption period" or "Redemptive period" means the period
14 in during which a person may redeem property as provided in the Louisiana
15 Constitution tax lien certificate may be redeemed.
16 (11) "Redemption price" means the amount calculated pursuant to R.S.
17 47:2243 that is required to be paid in order to redeem a tax lien certificate.
18 (12) "Send" means either of the following:
19 (a) To deposit in the mail or deliver for transmission by any other
20 commercially reasonable means of communication with postage or cost of
21 transmission provided for, and properly addressed to any address reasonable under
22 the circumstances.
23 (b) In any other way to cause to be received any written notice within the
24 time it would have arrived if properly sent.
25 (13)(12) "Signed" includes using any symbol executed or adopted with
26 present intention to adopt or accept a writing in tangible form.
27 (14)"Statutory imposition" (13) "Statutory impositions" means ad valorem
28 taxes and any imposition in addition to ad valorem taxes that are included on the tax
29 bill sent to the tax debtor.
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1 (14) "Tax auction party" means the tax notice party, the owner of
2 property, including the owner of record at the time of a tax lien auction, as
3 shown in the conveyance records of the appropriate parish, and any other
4 person holding an interest, such as a mortgage, privilege, or other encumbrance
5 on the property, including a tax lien certificate holder, as shown in the mortgage
6 and conveyance records of the appropriate parish.
7 (15) "Tax debtor" means, as of the date of determination, the person listed on
8 the tax roll in accordance with R.S. 47:2126 as of the date of the assessor's
9 determination.
10 (16) "Tax lien auction" means the sale of a delinquent obligation
11 pursuant to this Chapter.
12 (17) "Tax lien certificate" means the written instrument evidencing the
13 delinquent obligation and the lien and privilege securing it that identifies the
14 holder thereof.
15 (16)(18) "Tax notice party" means, as of the date of determination, the each
16 tax debtor and any person requesting notice pursuant to R.S. 47:2159 as of the date
17 of the assessor's determination.
18 (17) "Tax sale" means the sale or adjudication of tax sale title to property
19 pursuant to R.S. 47:2154 and 2196.
20 (18)(19) "Tax sale certificate" means the written notice evidencing a tax sale
21 to be filed in accordance with R.S. 47:2155 and 2196 as of January 1, 2024.
22 (19) "Tax sale party" means the tax notice party, the owner of property,
23 including the owner of record at the time of a tax sale, as shown in the conveyance
24 records of the appropriate parish, and any other person holding an interest, such as
25 a mortgage, privilege, or other encumbrance on the property, including a tax sale
26 purchaser, as shown in the mortgage and conveyance records of the appropriate
27 parish.
28 (20) "Tax sale property" means property for which tax sale title is sold
29 pursuant to R.S. 47:2154.
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1 (21) "Tax sale purchaser" means the purchaser of tax sale property, his
2 successors, and assigns.
3 (22) "Tax sale title" means the set of rights acquired by a tax sale purchaser
4 or, in the case of adjudicated property, on the applicable political subdivision,
5 pursuant to this Chapter.
6 (23)(20) "Written notice", "notice", "written", or "writing" means information
7 that is inscribed on a tangible medium or which is stored in an electronic or other
8 medium and is retrievable in perceivable form.
9 * * *
10 §2124. Liability of tax collectors and tax assessors
11 A. Tax collectors and tax assessors shall bear no liability, either in their
12 personal or in their official capacity, arising out of any redemption nullity.
13 B. Liability shall not be imposed on tax collectors or tax assessors or their
14 employees in either their personal or official capacity, based upon the exercise or
15 performance or the failure to exercise or perform their duties under this Chapter.
16 C.B. The provisions of Subsection BA of this Section are not shall not be
17 applicable to acts or omissions which that constitute criminal, fraudulent, malicious,
18 intentional, willful, outrageous, reckless, or flagrant misconduct.
19 D.C. Any action against a tax collector or tax assessor shall be brought prior
20 to the earlier to occur of:
21 (1) One year after the claimant knew or should have known of the act or
22 failure to act giving rise to the cause of action.
23 (2) The date of termination of the right of the claimant to bring an action for
24 nullity.
25 E.D. The liability of the tax collector or tax assessor in his official capacity
26 for the obligations of his office terminates when he ceases to hold office and his
27 successor is appointed, who shall then succeed in his official capacity to all of the
28 obligations of the preceding holder of the office incurred in his official capacity,
29 subject to the provisions of R.S. 47:2162.
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1 §2126. Duty of assessors; single assessment; exception
2 Each assessor shall deliver to the appropriate tax collector the tax roll for the
3 year in which taxes are collectible by November fifteenth of each calendar year,
4 except as otherwise provided by law. At the same time, the assessor may file shall
5 deliver the tax roll in the mortgage records of the to the recorder of mortgages for
6 the parish in which property subject to the taxes is located. The assessor shall use
7 reasonable efforts to list on the tax roll all co-owners of record of the property, or if
8 there has been a tax sale to a party other than a political subdivision, the tax sale
9 purchaser and the other owners, to the extent their interests were not sold at tax sale.
10 The tax roll shall be updated as of January first or later of the year in which the taxes
11 are collectible. There shall be only one assessment for each tax parcel, and the full
12 assessment shall be on each tax bill sent pursuant to R.S. 47:2127(C) (D); however,
13 if requested by a tax debtor, the assessor may, but shall not be obligated to, make
14 separate assessments for undivided interests in each tax parcel. The assessor shall
15 not list the name of a tax lien certificate purchaser on the tax roll.
16 §2127. Time for payment; interest and penalty; notification
17 A. Time for Payment. Taxes assessed shall be due in that calendar year
18 Statutory impositions may be paid as soon as the tax roll is delivered to the tax
19 collector, and, except as otherwise provided by law, they shall be paid on or before
20 no later than December thirty-first in each respective year and if not paid by that
21 date shall be considered delinquent the following day.
22 B. Interest and penalty. The interest on all ad valorem taxes All delinquent
23 statutory impositions, whether levied on movable or immovable property, which
24 are delinquent shall begin on the first calendar day following the deadline for
25 payment of taxes, and shall bear interest from that date the day after the taxes were
26 due until paid, at the rate of one percent per month or any part thereof, on a non-
27 compounding basis. If statutory impositions remain unpaid after ninety days
28 from the day after taxes were due, a five percent penalty calculated on the
29 statutory impositions shall be imposed. Interest shall not accrue on the penalty.
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1 In the event of an erroneous assessment and adjustment by the tax commission, the
2 tax debtor shall have fifteen days after the date of receipt of notice of the revised
3 assessment in which to pay the adjusted amount without interest penalty. If the
4 address provided by the tax assessor on the tax roll proves to be incorrect and the tax
5 debtor does not receive a timely notice, the tax collector may extend to the tax debtor
6 a fifteen-day notice in which to pay without interest penalty.
7 C. All statutory impositions shall be paid. Failure to pay the total
8 statutory impositions, interest, costs, and penalties due shall subject the tax lien
9 to sale at a tax lien auction. The tax lien shall have priority over all mortgages,
10 liens, and other privileges encumbering the property. All tax liens issued by the
11 tax collector or other tax collectors shall be ranked in pari passu.
12 C.D. Notification. As soon as practical following the sending delivery of the
13 tax roll to the tax collector as required by Subsection A of this Section R.S. 47:2126,
14 the tax collector shall use reasonable efforts to send each tax notice party written
15 notice by United States mail of taxes statutory impositions due, at the address listed
16 for each tax debtor on each tax roll. The written notice shall be sent to each tax
17 debtor at his address listed on the tax roll and to each other tax notice party at
18 the address given in the request for notice. The written notice shall disclose the
19 total amount of taxes statutory impositions due by the tax debtor for the current
20 year, the ward in which the property is located, and the number of the assessment.
21 The written notice shall request the tax debtor to return the written notice to the tax
22 collector with remittance. The notice shall inform and shall remind the tax debtor
23 of the date that taxes become delinquent following issuance of the notice and by
24 which statutory impositions must be paid, that interest will accrue on the taxes
25 statutory impositions at the rate of one percent per month on a non-
26 compounding basis from and after the date the taxes become delinquent from the
27 day after the statutory imposition was due, and that a five percent penalty will
28 be added to the statutory impositions if the statutory impositions remain unpaid
29 after ninety days from the due date. The notice shall indicate if there is a prior
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1 unredeemed tax sale certificate or tax lien certificate in connection with the
2 immovable property. Interest shall accrue at the rate prescribed by law, which rate,
3 or a brief description of the manner in which the rate is calculated, shall be stated in
4 the written notice. The tax collector may also notify any other tax sale party but shall
5 not be obligated to do so. The written notice shall be deemed sufficient if it is in the
6 following form:
7 [Name of Political Subdivision]
8 [YEAR] Property Tax Notice
9 [List All Tax Notice Parties and their addresses]
10 Description of Charges Amount
11 Estimated Tax Amount Due
12
13 [Name of Tax District]
14
15 Total Taxes Statutory
16 Impositions for the Current
17 Year
18
19 THIS AMOUNT IS THE
20 TOTAL OF AD VALOREM
21 TAXES AND OTHER
22 STATUTORY
23 IMPOSITIONS INCLUDED
24 ON YOUR TAX BILL DUE
25 FOR THE CURRENT
26 YEAR. THE OBLIGATION
27 TO PAY AD VALOREM
28 TAXES AND STATUTORY
29 IMPOSITIONS SHALL BE
30 DELINQUENT ON [DATE].
31
32
3334
35
36 Property Address
37
38 Ward
39
40 Assessment No.
41
42
43
44 Legal Description
45
46
47
48 PLEASE REMIT BY [DATE]
49
50
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1
2 *** ACCESS YOUR PROPERTY TAXES AND OTHER
3 STATUTORY IMPOSITIONS AND PAY ONLINE @
4 ____________________________________ ***
5
6 NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST
7 WILL ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-
8 COMPOUNDING BASIS UNTIL PAID. A 5% PENALTY WILL BE
9 ADDED IF YOU FAIL TO PAY WITHIN 90 DAYS.
10
11 Failure to pay the total statutory impositions, interest, costs, and any
12 penalty due before may cause the tax lien to be offered for sale at tax
13 lien auction.
14
15 [ ] INDICATE IF APPLICABLE: According to our records,
16 there are outstanding amounts due for this property. Failure to pay
17 these delinquent amounts could result in the sale of this property.
18
19 [ ] INDICATE IF APPLICABLE: According to our records,
20 the property for which these statutory impositions are due has
21 previously been sold at a tax sale or tax lien auction, or tax sale title
22 or a tax lien certificate has previously been issued. You should take
23 steps immediately to remedy this threat to your ownership. You may
24 have a right of redemption if timely exercised.
25
26
27 Please fold and tear along perforated line.
28
29 [YEAR] PROPERTY TAX AND STATUTORY IMP OSITIONS NOTICE
30
31 [Name & Address of Tax Collector] Amount Due:
32
33 Ward: Assessment No.:
34
35 [Name & Address of Tax Debtor] Due Date:
36
37 Make check payable to:__________________________________
38
39 • Retain the top portion of this form for your records.
40
41 • Write account number on your check. The canceled check will serve
42 as your receipt.
43
44 • For [name of political subdivision] tax information only call
45 [number] or fax [number].
46
47 • Access your property tax and pay online @ [Internet address].
48
49 • Change of address requests and questions regarding the assessed
50 value of the property should be directed to:
51
52 [Name & Address of Tax Collector]
53
54 (Tax records cannot be changed without instructions from the respective
55 parish tax assessor)
56
57 Please sign below and return this portion of notice with check made payable
58 to: [______________________]
59
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1 These taxes paid by: ____________________________________________
2
3 §2127.1. Immovable property; lots assessed together
4 If two or more lots or parcels of ground have been assessed in any year
5 or years to the same tax debtor at a certain valuation for the whole together,
6 without distinguishing the valuation of each lot or parcel separately, the tax
7 collector is authorized, but shall not be obligated, to receive the proportion of
8 statutory impositions under assessment fairly due upon any one or more of the
9 lots or parcels separately. The proportions shall be ascertained and fixed by a
10 certificate authenticated by the assessor and approved by the tax collector. The
11 lots or parcels upon which their proportions are paid shall be free from the
12 proportion of taxes pertaining to the other lots or parcels of the assessment.
13 * * *
14 §2130. Public calamity; postponement of ad valorem tax statutory impositions
15 payments
16 A. Definitions. As used in this Section:
17 (1) "Political subdivision" means any of the following to the extent it has the
18 power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem
19 taxes:
20 (a) The state.
21 (b) Any political subdivision as defined in Article VI, Section 44 of the
22 Constitution of Louisiana.
23 (c) Any other agency, board, or instrumentality of the state or of a political
24 subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.
25 (2) "Tax debtor" means a person obligated to pay the ad valorem taxes.
26 B.A. Declaration of emergency; calamity. When an emergency has been
27 declared by the governor or a parish president pursuant to the Louisiana Homeland
28 Security and Emergency Assistance and Disaster Act and only in cases of disaster
29 caused by overflow, general conflagration, general crop destruction, or other public
30 calamity, a tax debtor or owner may request the postponement of the payment of ad
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1 valorem taxes statutory impositions on his property located in the geographical area
2 designated in the declaration of emergency if the taxes became statutory
3 impositions are included on a tax bill due after the declaration of emergency.
4 C.B. Right to a postponement of onerous taxes statutory impositions. The
5 collection of taxes statutory impositions shall be postponed by the tax collector
6 when all of the following occur:
7 (1) An emergency has been declared.
8 (2) The tax debtor's or owner's assessed property located in the geographical
9 area designated in the declaration of emergency has been damaged or destroyed by
10 the calamity.
11 (3) The collection of taxes statutory impositions would be onerous because
12 the tax debtor or owner is unable to pay the taxes without suffering substantial
13 hardship.
14 D. C. Application for postponement. (1) The tax debtor or owner seeking the
15 postponement of the payment of taxes shall file a sworn application, executed before
16 a person authorized to administer oaths, accompanied by a supporting financial
17 statement. The application shall:
18 (a) Certify that the property was damaged or destroyed by the event that
19 necessitated the emergency declaration.
20 (b) Describe the damaged or destroyed property as assessed.
21 (c) Certify that the collection of the taxes that became statutory impositions
22 appearing on the tax bill due after the declaration of the emergency would be
23 onerous because the tax debtor or owner applying for postponement is unable to pay
24 the taxes without suffering substantial hardship.
25 (2) The completed sworn financial statement submitted in support of an
26 application for the postponement of the payment of taxes statutory impositions
27 shall not be subject to the laws relative to public records, R.S. 44:1 et seq., and shall
28 be confidential, except that the financial statement shall be admissible in evidence
29 in a proceeding to contest an application for postponement of the payment of taxes
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1 statutory impositions. The tax collector shall retain the financial statement until the
2 period for contesting the postponement has expired without an objection being filed
3 or until there has been a definitive decision in a contest proceeding. Thereafter, the
4 tax collector may destroy the financial statement.
5 (3) The tax collector shall, and the assessor may, keep appropriate application
6 forms and blank financial statement forms available for use by tax debtors and
7 owners. The tax collector, or his authorized deputy collector, shall be competent to
8 administer the oath required for this application. The following forms may be used
9 to apply for the postponement:
10 STATE OF LOUISIANA ____________
11 PARISH OF _____________________
12 APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES AND
13 OTHER STATUTORY IMP OSITIONS
14 BEFORE ME, the undersigned authority personally appeared__________,
15 a tax debtor/owner, who requests postponement of payment of ad valorem taxes and
16 other statutory impositions pursuant to the provisions of R.S. 47:2106 2130 for the
17 following property:
18 ________________________________________________________________
19 (Give the description of damaged or destroyed property as assessed)
20 Appearer certifies that the property was damaged or destroyed on ______
21 (insert date) by the event that necessitated the emergency declaration declared on or
22 about ______ (insert date) by __________ (insert name and title of person declaring
23 the emergency) and it the property assessed is in the geographical area designated
24 in the declaration.
25 Appearer certifies that the collection payment of the ad valorem taxes and
26 other statutory impositions appearing on the tax bill that became due after the
27 declaration of emergency would be onerous because Appearer is unable to pay the
28 taxes without suffering substantial hardship. Appearer submits his financial
29 statement in support of this application and certifies that it is true and correct as of
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1 this date.
2 SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____,
3 _____ at __________ Louisiana.
4 ________________
5 Full Name of Affiant
6
7 __________________________________
8 Notary Public or authorized tax collector
9 Notary #
10
11 FINANCIAL STATEMENT
12
13 STATE OF LOUISIANA
14 PARISH OF _____________
15
16 I certify that the following is a listing of my debts and property located within the
17 state of Louisiana and that the following was my adjusted gross income for the previous
18 year.
19
20 Immovable Property: Estimated Value
21 (land/buildings) ___________________________________________________
22 ___________________________________________________
23 ___________________________________________________
24 ___________________________________________________
25 Subtotal __________
26
27 Debts affecting the Estimated Value
28 immovable property:___________________________________________________
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1 ___________________________________________________
2 ___________________________________________________
3 ___________________________________________________
4 Subtotal __________
5
6 Movable Property: Estimated Value
7 (vehicles, personal___________________________________________________
8 property, bank accounts)___________________________________________________
9 ___________________________________________________
10 ___________________________________________________
11 Subtotal __________
12
13 Debts affecting the Estimated Value
14 movable property:___________________________________________________
15 ___________________________________________________
16 ___________________________________________________
17 ___________________________________________________
18 Subtotal __________
19
20 Other Debts: Estimated Value
21 (credit cards, etc.)___________________________________________________
22 ___________________________________________________
23 ___________________________________________________
24 ___________________________________________________
25 Subtotal __________
26 NET WORTH __________________
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1 (Value of Property less amount of debts)
2
3 Adjusted gross income for
4 Previous year:
5 ________________________
6
7 Applicant
8 Sworn to and signed before the undersigned Notary Public at ________________,
9 Louisiana, on the _____ day of __________, _______.
10
11 ________________________
12 Notary Public or authorized tax collector
13 Notary #
14 E.D. Reapplication. A tax debtor or owner may reapply for postponement
15 of taxes statutory impositions as provided for in this Section for each consecutive
16 year after the year in which the original postponement was granted when the
17 conditions which initially authorized the postponement remain in effect.
18 F.E. Time for filing application. The initial application and any reapplication
19 for postponement shall be filed with the tax collector no later than December thirty-
20 first of the year in which the damage or destruction occurred, or no later than thirty
21 calendar days after the tax bill has been mailed, whichever is later.
22 G.F. Notification of filing. The tax collector shall send to each political
23 subdivision for which the postponed taxes statutory impositions are assessed and
24 collected a copy of each application by reliable electronic means, certified mail, or
25 hand delivery with a receipt.
26 H.G. Political subdivision contest of postponement. A political subdivision
27 may contest the postponement of the taxes statutory impositions in a written
28 objection filed with the tax collector within thirty calendar days after receiving the
29 copy of the application for postponement. It The written objection shall state the
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1 factual and legal reasons for contesting postponement. Concurrently, the political
2 subdivision shall send a copy of the objection to the tax debtor or owner at the
3 address on the application by reliable electronic means, certified mail, or hand
4 delivery with a receipt. Finally, the tax collector shall send verified copies of the
5 application, supporting financial statement, and the written objection to the parish
6 governing authority within ten calendar days after the date the objection was filed.
7 I.H. Contest; review of decision. The merits of the objection shall be decided
8 by the parish governing authority, which decision shall be subject to review by the
9 Louisiana Tax Commission commission, or its successor, on request of either the tax
10 debtor or owner, or the objecting political subdivision. That The commission's
11 decision shall be subject to appeal to the district court. The review and appeal shall
12 be in accordance with the procedures established by law, the Louisiana Tax
13 Commission rules, or ordinance of the parish governing authority for the review and
14 appeal of the correctness of an assessment made by the assessor.
15 J.I. Effective date of postponement. (1) If no objection is filed, the payment
16 of taxes statutory impositions shall be postponed. If an objection is filed pursuant
17 to Subsection G of this Section, payment of taxes statutory impositions shall be
18 postponed until all objections are finally decided by the parish governing authority
19 or the Louisiana Tax Commission commission.
20 (2) If no objection is filed, or if the tax debtor or owner has prevailed in a
21 definitive decision on review, the tax collector shall file the application, or a certified
22 copy, with the recorder of mortgages in each parish in which the property is located.
23 The application filed shall not include the supporting financial statement.
24 K.J. Advice of right to postponement. A written notice of the right of a tax
25 debtor or owner to have the payment of his taxes statutory impositions postponed
26 shall be included with the tax bill sent to a tax debtor or owner.
27 L.K. Installment payment of postponed taxes; accelerated payments;
28 interests.
29 (1) The postponed taxes statutory impositions shall be divided into ten equal
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1 installments, and one installment shall be charged each year by the tax collector for
2 ten subsequent years, or until the entirety of the postponed taxes statutory
3 impositions is paid.
4 (2) All the The postponed taxes statutory impositions, or any annual
5 installment thereof, may be paid in advance. The unpaid balance of the postponed
6 taxes statutory impositions shall bear interest from the date on which the original
7 tax bill was due until paid at the rate of six percent per annum payable annually on
8 the due date of each installment. No timely paid installment shall bear penalties
9 when collected.
10 (3) If an annual installment is not timely paid, all of the unpaid postponed
11 taxes statutory impositions shall become due immediately, and deemed
12 delinquent. the property shall be sold at a tax sale Thereafter, the lien may be
13 offered for sale at the next tax lien auction for the balance of all taxes, interest, and
14 penalties due on the date of the auction.
15 (4) When all postponed taxes statutory impositions and interest have been
16 paid, the tax debtor or owner may cancel the lien at the tax debtor's or owner's
17 expense.
18 ML. Assessments after postponement. The tax collector shall prepare a
19 separate written list of all persons whose payment of taxes statutory impositions
20 were postponed. It shall show the amount of the taxes statutory impositions and the
21 property upon which the taxes statutory impositions were postponed. The list shall
22 be prepared in duplicate, sworn to, and one copy shall be delivered to the parish
23 assessor and one copy to the legislative auditor. In each subsequent tax year the tax
24 collector shall collect a one-tenth installment of the postponed taxes statutory
25 impositions until all taxes are paid in full.
26 N.M. Remission of postponed taxes statutory impositions. The postponed
27 portion of the taxes statutory impositions shall be collected in the same manner as
28 ordinary taxes statutory impositions, separately accounted for, and remitted by the
29 tax collector to the political subdivisions that levied them.
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1 * * *
2 §2132. Refund of taxes erroneously paid
3 A.(1) Except as provided for in Paragraph (2) of this Subsection, any person
4 who has a claim against a political subdivision for ad valorem taxes statutory
5 impositions erroneously paid into the funds of that political subdivision may present
6 the claim to the Louisiana Tax Commission commission within three years of the
7 date of the payment, in such form and together with such proof as the tax
8 commission may require by its rules and regulations; however, if a person is
9 claiming a previously unclaimed homestead exemption, it may be presented to the
10 tax commission within five years of the date of payment. The tax commission shall
11 consult with the assessor of the parish in which the property which that is the subject
12 of the claim is located, and after that the assessor advises the tax commission that
13 a refund is due the claimant, the tax commission shall duly examine the merits and
14 correctness of each claim presented to it and shall make a determination thereon
15 within thirty days after receipt of the claim.
16 (2)(a) Any person who prevails in a suit pursuant to R.S. 47:2134(C)(D), as
17 deemed applicable by the court, against a political subdivision for any statutory
18 imposition that is declared invalid pursuant to a legal challenge for the payment of
19 the statutory imposition may present the claim to the tax commission within three
20 years of the date of the final judgment declaring the statutory imposition invalid and
21 awarding a monetary judgment, in a form prescribed by the tax commission in
22 accordance with its rules and regulations, along with a copy of the judgment
23 rendered by the court. The records of the tax commission shall note the date of
24 submission of the judgment by the taxpayer and shall order repayment of the
25 statutory impositions by the tax collector of the sums declared legally invalid,
26 together with interest and court costs, as directed by the court.
27 (b) The tax collector shall refund the sum of statutory impositions held to be
28 invalid, together with interest and court costs as directed by the court to the taxpayer
29 within thirty days of the order by the tax commission authorizing and directing the
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1 tax collector to refund these sums. However, in lieu of a refund as required in this
2 Subparagraph, the tax collector may grant the taxpayer a credit up to the amount of
3 the statutory imposition ordered by the tax commission to offset ad valorem tax
4 liability or statutory impositions owed by the taxpayer. Any amount of unused credit
5 shall carryover to the benefit of the taxpayer until the total amount ordered by the tax
6 commission has been extinguished.
7 B. If the claim is approved, the tax commission shall authorize and direct the
8 collector, when applicable, to correct the assessment on the roll on file in his office
9 and shall authorize and direct, when applicable, the recorder of mortgages to change
10 the inscription of the tax roll. The tax commission shall also authorize and direct the
11 refund and repayment of those taxes statutory impositions found to be erroneously
12 paid as provided in this Section. Provided that when the claim accrues to more than
13 one person, as for example, the heirs and legatees of another, and the claim is
14 determined by the tax commission to be properly due and owed, payment thereof to
15 the party or parties asserting the same shall not be denied because of the failure or
16 refusal of others to join in and assert the claim, but in such event only the portion due
17 such claimant or claimants shall be paid.
18 C. The collector of ad valorem taxes statutory impositions in each political
19 subdivision, upon receipt of written notice from the tax commission that a particular
20 refund or repayment is owed, shall do one of the following:
21 (1) If the claim is made for taxes erroneously paid on property which is or
22 could be homestead exempt or otherwise exempt, the collector shall immediately
23 notify the affected tax recipient tax-recipient bodies to remit to him the tax
24 collector within thirty days their pro rata share of the refund or repayment. Upon
25 Within thirty days of receipt of those funds from the tax-recipient bodies, the tax
26 collector shall have an additional thirty days to remit the payment in full to the tax
27 debtor. Failure by any tax recipient tax-recipient body or the tax collector to timely
28 remit such monies shall cause interest at the legal rate to accrue in favor of the tax
29 debtor to be paid by the political subdivision or tax collector failing to so timely
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1 remit.
2 (2) If the claim is made for taxes statutory impositions erroneously paid on
3 property which that would not qualify for a homestead or other exemption, the tax
4 collector shall note and record the amount of the refund or repayment owed and shall
5 have full responsibility to ensure that such amount shall operate as a credit against
6 future ad valorem tax statutory impositions liability of that property. No ad valorem
7 taxes statutory impositions shall be due or collected on such property until such
8 time as the collector certifies that a sufficient amount of taxes assessed have been
9 waived to satisfy the refund or repayment ordered by the tax commission. No interest
10 shall accrue or be due on any such refund or repayment.
11 (3) If the claim is made in a political subdivision which has established an
12 alternative procedure for providing for refunds of ad valorem taxes statutory
13 impositions erroneously paid as authorized by this Section, and if that alternative
14 procedure has been submitted to and approved by the tax commission, such
15 procedure may be utilized in lieu of the provisions of Paragraphs (1) and (2) of this
16 Subsection.
17 D. An action of the assessor or of the tax commission rejecting or refusing
18 to approve any claim made under the provisions of this Section may be appealed by
19 means of ordinary proceedings to the Board of Tax Appeals or to the district court
20 having jurisdiction where the property which is the subject of the claim is located.
21 §2133. Prior payment of taxes statutory impositions
22 If within the redemptive period, the tax collector determines that the statutory
23 impositions on a certain property subject to a tax sale lien certificate were paid prior
24 to the tax sale lien auction or that the tax sale lien auction was conducted in
25 violation of a stay under federal bankruptcy law, the tax collector shall cancel the
26 affected tax sale lien certificate and shall reimburse the tax sale purchaser lien
27 holder the bid price. The tax collector may credit shall apply the reimbursement pro
28 rata against future disbursements to the tax recipients. The tax collector shall record
29 the cancellation with the recorder of conveyances mortgages in the parish in which
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1 the property is located. Such cancellation reinstates the interests of the tax debtor and
2 his successors and all interests in the property that have been otherwise terminated
3 pursuant to this Chapter, to the extent the interest has not otherwise terminated
4 pursuant to its terms or by operation of law.
5 §2134. Suits to recover taxes statutory impositions paid under protest
6 A. No court of this state shall issue any process to restrain, or render any
7 decision that has the effect of impeding, the collection of an ad valorem tax
8 statutory impositions imposed by any political subdivision, under authority granted
9 to it by the legislature or by the constitution.
10 B.(1)(a) A taxpayer challenging the correctness of an assessment under R.S.
11 47:1856, 1857, or 1998 or other statutory impositions shall timely pay the disputed
12 amount of tax due under protest to the officer or officers designated by law for the
13 collection of this tax the statutory impositions or timely file a rule to set bond or
14 other security pursuant to Subsection F of this Section. The portion of the taxes that
15 is statutory impositions paid by the taxpayer to the collecting officer or officers that
16 is neither in dispute nor the subject of a suit contesting the correctness of the
17 assessment shall not be made subject to the protest. The taxpayer shall submit
18 separate payments for the disputed amount of tax due and the amount that is not in
19 dispute and not subject to the protest.
20 (b) Paying under protest or filing a rule to set bond or other security shall be
21 considered timely if the payment is made or the rule is filed within the deadline to
22 appeal to the Board of Tax Appeals or district court pursuant to R.S. 47:1856, 1857,
23 or 1998.
24 (2)(a) If at the time of the payment of the disputed taxes statutory
25 impositions under protest the taxpayer has previously filed brought a correctness
26 challenge suit action under the provisions of R.S. 47:1856, 1857, or 1998 or
27 brought an action disputing other statutory impositions, such taxpayer shall give
28 notice of the suit action to the collecting officer or officers in the parish or parishes
29 in which the property is located. This notice shall be sufficient to cause the collecting
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1 officer or officers to further hold the amount paid under protest segregated pending
2 the outcome of the suit action is brought.
3 (b) If at the time of the payment of the protested tax, statutory impositions,
4 the taxpayer has not previously brought a correctness challenge suit action is not
5 already pending under the provisions of R.S. 47:1856, 1857, or 1998 or other action
6 challenging the validity or correctness of other statutory impositions, then a suit
7 an action seeking recovery of the protested payment need not be filed brought until
8 thirty days from the date a final decision is rendered by the Louisiana Tax
9 Commission commission under either R.S. 47:1856, 1857, or 1998. The taxpayer
10 making the payment under protest under these circumstances must shall advise the
11 collecting officer or officers in the parish or parishes in which the property is located
12 at the time of the protest payment that the protest payment is in connection with a
13 correctness challenge and must shall promptly notify the collecting officer or
14 officers when a final decision is rendered by the Louisiana Tax Commission
15 commission under either R.S. 47:1856, 1857, or 1998 or by a court of competent
16 jurisdiction in an action challenging the validity or correctness of other
17 statutory impositions. The collecting officer or officers shall continue to segregate
18 and hold the protested amount in escrow until a timely correctness challenge suit
19 action is filed brought.
20 (c) If a suit is timely filed taxpayer timely seeks recovery of statutory
21 impositions in an action contesting the correctness of the assessment pursuant to
22 R.S. 47:1856, 1857, or 1998 or in an action challenging the validity or correctness
23 of other statutory impositions, and seeking the recovery of the tax paid under
24 protest, then that portion of the taxes statutory impositions paid that are in dispute
25 shall be deemed as paid under protest, and that amount shall be segregated and shall
26 be further held pending the outcome of the suit final judgement.
27 (3)(a) In a correctness challenge suit action under either R.S. 47:1856 or
28 1857 the officer or officers designated for the collection of taxes in the parish or
29 parishes in which the property is located and the Louisiana Tax Commission
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1 commission shall be the sole necessary and proper party defendants in any such suit.
2 (b) The officer or officers designated for the collection of taxes in the parish
3 or parishes in which the property is located and the assessor or assessors for the
4 parish or district, or parishes or districts, in which the property is located shall be the
5 sole necessary and proper party defendants in a correctness challenge action under
6 R.S. 47:1989, 1992, or 1998.
7 (4) If the taxpayer prevails, the collecting officer or officers shall refund the
8 amount to the taxpayer with interest at the actual rate earned on the money paid
9 under protest in the escrow account during the period from the date such funds were
10 received by the collecting officer or officers to the date of the refund. If the taxpayer
11 does not prevail, the taxpayer shall be liable for the additional taxes statutory
12 impositions together with interest at the rate set forth above in R.S. 47:2127 during
13 the period from the date the taxes statutory impositions were due under R.S.
14 47:2127 until the date the taxes statutory impositions are paid, or in the case of
15 taxes statutory impositions paid under protest, until the date of the payment under
16 protest.
17 C.(1) A person resisting the payment of an amount of ad valorem tax
18 statutory impositions due or the enforcement of a provision of the ad valorem tax
19 law governing the assessment and collection of statutory impositions and thereby
20 intending to maintain a legality challenge shall timely pay the disputed amount due
21 under protest to the officer or officers designated by law for the collection of the tax
22 statutory impositions and, at the time of payment, shall give such officer or
23 officers, notice at the time of payment of his intention to file suit bring an action for
24 the recovery of the protested tax amount. The portion of the taxes statutory
25 impositions that is paid by the taxpayer to the collecting officer or officers that is
26 neither in dispute nor the subject of a suit an action contesting the legality of the
27 assessment shall not be made subject to the protest. The taxpayer shall submit
28 separate payments for the disputed amount of tax due and the amount that is not in
29 dispute and not subject to the protest. Upon receipt of a notice, the protested amount
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1 shall be segregated and held by the collecting officer for a period of thirty days.
2 (2) A legality challenge suit must be filed within action shall be brought no
3 later than thirty days from the date of the protested payment. If a suit an action is
4 timely filed contesting the legality of the tax statutory impositions or the
5 enforcement of a provision of the tax law and seeking recovery of the tax statutory
6 impositions, then that portion of the taxes statutory impositions paid that are is in
7 dispute shall be further deemed as paid under protest, and that amount shall be
8 segregated and shall be further held pending the outcome of the suit action. The
9 portion of the taxes statutory impositions that is paid by the taxpayer to the
10 collecting officer or officers that is neither in dispute nor the subject of a suit an
11 action contesting the legality of the tax statutory impositions shall not be made
12 subject to the protest.
13 (3) In any such legality challenge suit action, service of process upon the
14 officer or officers responsible for collecting the tax statutory impositions, the
15 assessor or assessors for the parish or district, or parishes or districts in which the
16 property is located, and the Louisiana Tax Commission commission shall be
17 sufficient service, and these parties shall be the sole necessary and proper party
18 defendants in any such suit.
19 (4) If the taxpayer prevails, the collecting officer or officers shall refund such
20 amount to the taxpayer with interest at the actual rate earned on the money paid
21 under protest in the escrow account during the period from the date such funds were
22 received by the collecting officer or officers to the date of the refund. If the taxpayer
23 does not prevail, the taxpayer shall be liable for the additional taxes statutory
24 impositions together with interest at the rate set forth above in R.S. 47:2127 during
25 the period from the date the taxes statutory impositions were due under R.S.
26 47:2127 until the date the taxes statutory impositions are paid, or in the case of
27 taxes statutory impositions paid under protest, until the date of the payment under
28 protest.
29 D.(1) The right to sue for recovery of a tax statutory impositions paid under
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1 protest as provided in this Section shall afford a legal remedy and right of action in
2 the Board of Tax Appeals or any state or federal court having jurisdiction of the
3 parties and subject matter for a full and complete adjudication of all questions arising
4 in connection with a correctness challenge or the enforcement of the rights respecting
5 the legality of any tax statutory impositions accrued or accruing or the method of
6 enforcement thereof.
7 (2) A legality challenge as provided for in Subsection C of this Section may
8 be brought pursuant to Paragraph (1) of this Subsection or by petition for recovery
9 of a tax paid under protest before the Board of Tax Appeals, which shall provide a
10 legal remedy and right of action for a full and complete adjudication of all questions
11 arising in connection with the tax.
12 (3) The right to sue for recovery of a tax statutory impositions paid under
13 protest or other security as provided in this Section shall afford a legal remedy and
14 right of action at law in the Board of Tax Appeals or state or federal courts where
15 any tax or the collection thereof is claimed to be an unlawful burden upon interstate
16 commerce or in violation of any act of the Congress of the United States, the
17 Constitution of the United States, or the Constitution of Louisiana.
18 (4) The portion of the taxes which statutory impositions that is paid by the
19 taxpayer to the collecting officer or officers that is neither in dispute nor the subject
20 of such suit shall not be made subject to the protest.
21 E.(1) Upon request of a taxpayer and upon proper showing by the taxpayer
22 that the principle of law involved in an additional assessment is already pending
23 before the Board of Tax Appeals or the courts for judicial determination, the
24 taxpayer, upon agreement to abide by the pending decision of the Board of Tax
25 Appeals or the courts, may pay the additional assessment under protest pursuant to
26 Subsection B or C of this Section or file a rule to set bond or other security pursuant
27 to Subsection F of this Section but need not file bring an additional suit action. In
28 such cases, the tax amount paid under protest or other security shall be segregated
29 and held by the collecting officer or officers until the question of law involved has
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1 been determined by the courts, the Board of Tax Appeals, or finally decided by the
2 courts on appeal, and shall then be disposed of as provided in the final decision of
3 the Board of Tax Appeals or courts, as applicable.
4 (2) If the taxpayer prevails, the officer or officers shall refund such amount
5 to the taxpayer with interest at the actual rate earned on the money paid under protest
6 in the escrow account during the period from the date such funds were received by
7 the officer or officers to the date of the refund. If the taxpayer does not prevail, the
8 taxpayer shall be liable for the additional taxes statutory impositions together with
9 interest at the rate set forth above in R.S. 47:2127 during the period from the date
10 the taxes statutory impositions were due under R.S. 47:2127 until the date the taxes
11 statutory impositions are paid, or in the case of taxes statutory impositions paid
12 under protest, until the date of the payment under protest.
13 F.(1) Notwithstanding any provision of law to the contrary, any taxpayer
14 challenging the correctness or legality of any assessment whose remedy requires
15 making a payment under protest pursuant to Subsection B or C of this Section may
16 in the alternative comply with the provisions of this Subsection rather than making
17 a payment under protest.
18 (2)(a)(i) On or before the date on which the taxes statutory impositions are
19 due, the taxpayer challenging the legality of any assessment may file with the court
20 or the Board of Tax Appeals a rule to set bond or other security, which shall be set
21 for hearing within thirty days of the filing of the rule to set bond or other security,
22 and shall attach to the petition evidence of the taxpayer's ability to post bond or other
23 security.
24 (ii) Within the deadline to appeal to the Board of Tax Appeals or district
25 court pursuant to R.S. 47:1856, 1857, or 1998, the taxpayer challenging the
26 correctness of any assessment may file with the court or the Board of Tax Appeals
27 a rule to set bond or other security, which shall be set for hearing within thirty days
28 of the filing of the rule to set bond or other security, and shall attach to the petition
29 evidence of the taxpayer's ability to post bond or other security.
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1 (b) The term "other security" as used in this Subsection shall include but not
2 be limited to a pledge, collateral assignment, lien, mortgage, factoring of accounts
3 receivable, or other encumbrance of assets.
4 (3) The court or the Board of Tax Appeals may order either the posting of
5 commercial bond or other security in an amount determined by the court or the board
6 to be reasonable security for the amount of unpaid taxes and interest demanded in the
7 assessment or may order the taxpayer to make a payment under protest in an amount
8 determined in its discretion to be reasonable security considering the amount of
9 unpaid taxes and interest. The court or board may order that a portion of the unpaid
10 taxes and interest be paid under protest and the balance secured by the posting of a
11 bond or other security as provided in this Subsection.
12 (4) The posting of a bond or other security or the payment under protest shall
13 be made no later than thirty days after the mailing of the notice of the decision of the
14 court or the Board of Tax Appeals authorizing the posting of bond or other security
15 or requiring that a payment under protest be made.
16 (5) If the taxpayer timely files the suit or any petition or rule referred to in
17 this Subsection, no collection action shall be taken in connection with the assessment
18 of taxes and interest statutory impositions that are the subject of the taxpayer's
19 cause of action, unless the taxpayer fails to post bond or other security or make the
20 payment under protest required by the court or board. The collector shall be
21 permitted to file a reconventional demand against the taxpayer in the cause of action.
22 A collector may procure an appraisal or conduct discovery concerning the value and
23 validity of other security, as that term is described in Subparagraph (2)(b) of this
24 Subsection, offered prior to the date for filing the collector's response or opposition
25 to a rule set for hearing under this Subsection.
26 (6) To the extent not inconsistent with this Subsection, the nature and amount
27 of the bond or security and the procedures for posting bond or providing other
28 security shall be consistent with the provisions for providing security in connection
29 with a suspensive appeal under the Code of Civil Procedure.
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1 (7) This Subsection shall not apply to amounts of tax statutory impositions
2 that are not in dispute and are not the subject of a correctness or legality challenge.
3 §2135. Acceptance of pro rata ad valorem taxes on property acquired by state from
4 private owners
5 A. The tax collector is directed to accept the payment of pro rata ad valorem
6 taxes on property purchased in full ownership for rights-of-way or other purposes by
7 the state of Louisiana or any of its political subdivisions and more particularly the
8 Department of Transportation and Development, for the period of time for which the
9 liability for ad valorem taxes have been due by the private owner or owners of the
10 property.
11 B. The tax collector is authorized to accept the payment of the pro rata ad
12 valorem taxes on property, regardless of whether the tax roll has been filed.
13 C. Notwithstanding any other provisions of law to the contrary, when
14 property becomes exempt from ad valorem taxation due to an act of donation, the pro
15 rata share of ad valorem taxes for the year in which the act of donation is made shall
16 be due and payable by the donor. The pro rata share of ad valorem taxes shall be
17 calculated and adjusted in accordance with R.S. 47:2135 through 2137. The public
18 entity donee, whether the state of Louisiana or any of its legal subdivisions or entities
19 thereof, shall be responsible for notifying the proper assessor and the Louisiana Tax
20 Commission commission in order to properly carry out the intent and purposes of
21 this Subsection.
22 §2136. Duty of assessors and tax commission Louisiana Tax Commission to
23 amend tax roll to conform to proration of ad valorem taxes
24 All assessors throughout the state of Louisiana and the Louisiana Tax
25 Commission commission are authorized and directed to adjust and amend all tax
26 rolls and records within their respective offices in order to properly carry out the
27 intent and purposes of R.S. 47:2135 through 2137.
28 * * *
29 §2140. Time period in which to conduct movable property tax sales
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1 Once three years, after December thirty-first of the year in which
2 statutory impositions are due have passed, except for adjudicated property, no
3 tax sale of movable property shall be conducted with regard to such statutory
4 impositions, provided that the time period shall be suspended by the pendency
5 of any suit which prevents the collection of the statutory impositions, and the
6 time of the suspension shall be excluded from the computation of the three
7 years.
8 * * *
9 §2150. Statutory impositions to constitute lien
10 A. Any statutory impositions assessed against immovable property shall
11 operate as a lien, privilege, and mortgage on the property assessed, which shall
12 be enforceable as provided in this Chapter. The lien shall arise at the time of
13 assessment until the liability for the amount assessed or a judgment against the
14 tax debtor arising out of the liability is satisfied or becomes unenforceable by
15 reason of lapse of time. The lien shall have priority over all mortgages, liens,
16 privileges, and security interest, other than tax lien certificates encumbering the
17 property.
18 B. Any lien resulting from a taxpayer's failure to pay statutory
19 impositions shall be held by the tax collector of the parish in which the
20 immovable property is located. The tax collector may elect, in his discretion, not
21 to sell the tax lien at public auction and instead retain the lien. However, at any
22 time before the delinquent obligation is paid in full or the expiration of the
23 period provided for in R.S. 47:2151.1, the tax collector may sell the lien to a
24 third party. A subsequent sale of the retained lien shall have no effect on and
25 shall not extend the redemption period.
26 §2151. Transfer after tax roll delivered
27 A sale, pledge, mortgage, lien, or other alienation or encumbrance of
28 property made after the tax roll has been delivered to the tax collector shall not affect
29 the taxes statutory impositions assessed on the property or the sale of the any tax
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1 lien on the property to enforce collection of delinquent taxes statutory impositions.
2 §2151.1. Time period in which to conduct immovable property tax lien auction
3 Once three years, after December thirty-first of the year in which
4 statutory impositions are due have passed, no tax lien auction shall be
5 conducted with regard to such statutory impositions, provided that the time
6 period shall be suspended by the pendency of any suit which prevents the
7 collection of the statutory impositions, and the time of the suspension shall be
8 excluded from the computation of the three years.
9 * * *
10 §2153. Notice of delinquency and tax sale; tax lien holder; tax lien auction
11 A.(1)(a) No later than the first Monday of February of each year, or as soon
12 thereafter as possible, the tax collector shall send a written notice by certified mail,
13 return receipt requested, to each tax notice party when the tax debtor has not paid all
14 the statutory impositions which have been assessed on immovable property for the
15 previous year., notifying the person that the statutory impositions The notice shall
16 inform the tax notice party that the assessment constitutes a tax lien on the
17 immovable property shall be and if not paid within twenty days after the sending of
18 the notice the tax lien will either be retained in the name of the tax collector or
19 sold at a tax lien auction. or as soon thereafter before the tax sale is scheduled, or
20 that tax sale title to the property will be sold according to law After the property goes
21 to tax sale and within ninety days of the expiration of the redemptive period, the tax
22 collector shall provide written notice by first class mail to each tax notice party that
23 tax sale title to the property has been sold at tax sale and that after the expiration of
24 the redemptive period, the property cannot be redeemed. The notice shall be
25 sufficient if it is in the following form:
26 (2) If the collector elects to retain the tax lien, the notice shall inform the
27 tax notice party that at the expiration of the twenty days, a tax lien certificate
28 shall be recorded in the name of the tax collector. The notice shall be sufficient
29 if it is in the following form:
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SLS 24RS-350 ORIGINAL
1 "Year Ward Sect. Ass. # Property #Notice #
2
3
4 ********PLEASE NOTE******** [NAME OF POLITICAL
SUBDIVISION]
5 *By law your ad valorem taxes and
6 statutory impositions are delinquent
7 after December thirty-first. The law
8 requires interest be charged as follows:
9 A flat rate of one percent (1%) per
10 month on a non-compounding basis on
11 delinquent ad valorem taxes and other
12 statutory impositions. A five percent
13 (5%) penalty is added to the amount
14 due if the statutory impositions remain
15 unpaid after ninety (90) days from the
16 date after the payment was due.
17 *If monies for payment of ad valorem
18 taxes and statutory impositions are in
19 escrow, please forward tax notice to
20 your mortgage company.
21 *If a receipt is requested, enclose a self-
22 addressed stamped envelope along with
23 your payment.
24 *Please notify the sheriff's office or the
25 assessor's office with all address
26 changes.
27 *For questions about assessed value or
28 millages contact:
29 Assessor's Office:
30 Property Tax Dept:
31 *Payment may be made online at
32 __________________________
33 *[DATE OF NOTICE]. If ad valorem
34 taxes and statutory impositions are not
35 paid in full within twenty days (20)
36 after the date of this notice, the tax
37 collector shall file a tax lien certificate
38 in the name of the tax collector in
39 which ad valorem taxes and statutory
40 impositions are due. The tax lien
41 certificate shall be prima facie evidence
42 of the validity of the lien and privilege.
43 You may redeem the tax lien according
44 to law, but in order to redeem, you will
45 be required to pay all delinquent
46 parish and municipal statutory
47 impositions plus a five percent (5%)
48 penalty and interest at the rate of one
49 percent (1%) per month on a non-
50 compounding basis computed on the
51 statutory impositions together with
52 other amounts in accordance with law.
53 *Until judgment of court is executed,
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1 the above-described tax lien shall not
2 serve to terminate any ownership
3 interest or right of possession you have
4 in the property. During the redemption
5 period, the tax lien certificate holder
6 may not subject you to any eviction
7 proceeding and is not entitled to collect
8 any lease or rental payments. Any
9 attempt to do so is unlawful and will
10 subject the lien holder to penalty by
11 law.
12
13 Total
14 Assessed
15 Value Tax
16 Distributions
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
17 [add taxing
18 districts]
[add
amount of
tax due
each
district]
Total Assessed Value
19 Property Description
20 Total
21 Statutory
22 Impositions
23 Due
24 Interest
25
26 Costs
27
28 Total
29
30 [Name of Tax Collector and Address]
31 Total Statutory Impositions
32 Due
33 Interest
34 Cost
35 Total
36 [Tax Collector Name]
37 YEAR
38
WARD SECT ASS.# PROPERTY NOTICE #
39 Name of Tax Debtor
40 [address]
41 Make checks payable to: [Tax Collector Name]
42 Mail this portion of tax bill and payment to: [address]"
43 (3)(a) If the collector elects to sell the tax lien at a tax lien auction, the
44 notice shall inform the tax-notice party that at the expiration of twenty days, the
45 tax collector shall advertise for sale by public auction the tax lien, and that the
46 collector shall issue in favor of the winning bidder and record in the mortgage
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1 records, a tax lien certificate. The notice of tax lien auction shall be sufficient if
2 it is in the following form:
3 "Year Ward Sect. Ass. # Property #Notice #
4
5
6 ********PLEASE NOTE******** [NAME OF POLITICAL
SUBDIVISION]
7 *By law your taxes ad valorem taxes
8 and other statutory impositions are
9 delinquent after December thirty-first.
10 The law requires interest be charged as
11 follows: A flat rate of one percent (1%)
12 per month on a non-compounding basis
13 on delinquent ad valorem taxes and
14 other statutory impositions. A five
15 percent (5%) penalty is added to the
16 amount due if the statutory
17 impositions remain unpaid after
18 ninety (90) days from the date after
19 the tax was due.
20 *If monies for payment of ad valorem
21 taxes and statutory impositions are in
22 escrow, please forward tax notice to your
23 mortgage company.
24 *If a receipt is requested, enclose a self-
25 addressed stamped envelope along with
26 your payment.
27 *Please notify the sheriff's office or the
28 assessor's office with all address
29 changes.
30 *For questions about assessed value or
31 millages contact:
32 Assessor's Office:
33 Property Tax Dept:
34 *Payment may be made online at
35 __________________________
36
37 *[DATE OF NOTICE]. If ad valorem
38 taxes and statutory impositions are not
39 paid in full within twenty (20) days after
40 this date, the political subdivision tax
41 collector will proceed to sell tax sale
42 title to the property auction the tax lien
43 for payment of taxes and other
44 statutory impositions at [list location of
45 the tax sale lien auction] beginning on
46 [list first day of sale] and will issue a
47 tax lien certificate in favor of the
48 winning bidder. The tax lien
49 certificate shall be prima facie
50 evidence of the validity of the lien and
51 privilege, and the assignment to the
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1 tax lien purchaser. You will have the
2 right to pay the amounts due until the
3 day before the actual sale auction. If tax
4 sale title to the property is sold the tax
5 lien is sold at auction, you will have
6 three years [or other applicable
7 redemptive period] from the date of the
8 filing of the tax sale certificate in which
9 to may redeem the property lien
10 according to law, but in order to redeem,
11 you will be required to pay a 5% penalty
12 and 1% per month on the amounts past
13 due all delinquent parish and
14 municipal statutory impositions paid
15 by the tax lien holder, a five percent
16 (5%) penalty and interest at the rate
17 of one percent (1%) per month on a
18 non-compounding basis computed on
19 the statutory impositions, together with
20 other costs amounts in accordance with
21 law.
22 *Until judgement of court is executed,
23 the above-described tax lien auction
24 shall not serve to terminate any
25 ownership interest or right to
26 possession you have in the property.
27 During the redemption period, the tax
28 lien certificate holder may not subject
29 you to any eviction proceeding and is
30 not entitled to collect any lease or
31 rental payments. Any attempt to do so
32 is unlawful and will subject the lien
33 holder to penalty by law.
34
35 Total Assessed
36 Value Tax
37 Distributions
MillagesHomestead
Exemption
Taxes and
other
Statutory
Impositions
Due
Assessment
Information
38 [add taxing
39 districts]
[add amount
of tax due
each district]
Total Assessed Value
40 Property Description
41 Total Statutory
42 Impositions
43 Due
44 Interest
45
46 Costs
47
48 Total
49
50 [Name of Tax Collector and Address]
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1 Total Statutory Impositions Due
2 Interest
3 Cost
4 Total
5 [Tax Collector Name]
6 YEAR
7
WARD SECT ASS.# PROPERTY NOTICE #
8 Name of Tax Debtor
9 [address]
10 Make checks payable to: [Tax Collector Name]
11 Mail this portion of tax bill and payment to: [address]"
12 (b) When a collector elects to sell a retained tax lien certificate, he shall
13 provide notice to the tax-notice party of his intent to sell the lien at tax lien
14 auction as provided for in Subparagraph (a) of this Paragraph. However, the
15 subsequent sale shall have no effect on either the redemption period or the
16 prescriptive period of the tax lien certificate. Nothing in this Section shall be
17 construed to prohibit the tax collector from sending more than one notice.
18 (c)(i)If the written notice by certified mail is returned for any reason, the tax
19 collector shall demonstrate a reasonable and diligent effort to provide notice of the
20 tax sale to the tax debtor. To demonstrate a reasonable and diligent effort, the tax
21 collector shall attempt to deliver notice of the delinquent taxes and tax sale by first
22 class mail to the last known address of the debtor and take any three of the following
23 additional steps to notify the tax debtor
24 (aa) Perform a computer search of digitized records and databases of the clerk
25 of court or sheriff's office for addresses of other properties that may be owned by the
26 debtor.
27 (bb) Contact the tax assessor of the parish in which the property is located for
28 the addresses of other properties that may be owned by the debtor.
29 (cc) Examine the mortgage or conveyance records of the parish where the
30 property is located to determine whether there are any other transactions pertaining
31 to the property.
32 (dd) Attempt personal or domiciliary service of the notice.
33 (ee) Post the notice of tax sale auction at the property.
34 (ii) The notice of the tax sale shall be sent by certified mail or commercial
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1 courier to all addresses discovered through the steps set forth in this Subparagraph.
2 The tax collector may recover all reasonable and customary costs actually incurred
3 in complying with these steps.
4 (iii) Failure of the debtor to receive actual notice of the tax sale shall not
5 affect the validity of the tax sale when the tax collector demonstrates a reasonable
6 and diligent effort to provide notice of the tax sale as set forth in this Subsection. If
7 the debtor is deceased, the notice of tax sale and the reasonable and diligent effort
8 to provide notice of the tax sale shall be sufficient if to the succession representative,
9 if applicable, or to a curator as provided by law.
10 (2)(a) No later than the first Monday of March of each year, or as soon
11 thereafter as possible, the tax collector shall search the mortgage and conveyance
12 records of tax sale eligible property to identify its tax sale parties.
13 (b) Prior to the tax sale, the tax collector shall send a written notice by
14 certified mail, return receipt requested, to each tax sale party identified pursuant to
15 Subparagraph (a) of this Paragraph. The notice shall advise the person that it is
16 required that the statutory impositions on the immovable property be paid within
17 twenty days after the sending of the notice or the tax sale title to the property will be
18 sold according to law. This notice shall be sufficient if it is in the following form:
19 TAX SALE PARTY NOTICE OF TAX SALE
20 [Date]
21 [Name]
22 [Address]
23 [City], [ST] [Zip]
24 RE: Tax Bill Number:
25 Property: [Property Address]
26 [Description of Property Abbr]
27 YOU HAVE A PUBLICLY RECORDED INTEREST IN THE ABOVE REFERENCED
28 PROPERTY. PLEASE READ THIS NOTICE CAREFULLY.
29 The property taxes for the above referenced property were not paid. In accordance
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1 with the notice requirement contained in Article VII, Section 25 of the Louisiana
2 Constitution, you are hereby notified that if the delinquent property taxes are not paid
3 within twenty days of the date of this notice, the property will be sold at tax sale in
4 accordance with law.
5 AFTER THE EXPIRATION OF THE REDEMPTIVE PERIOD, THE PROPERTY
6 CANNOT BE REDEEMED. CONTINUED POSSESSION OF THE PROPERTY
7 DOES NOT EXTEND THE REDEMPTI VE PERIOD.
8 Please contact [name of tax collector] if you believe that you received this notice in
9 error, have sold or transferred this property, or for further information or assistance.
10 Thank you,
11 Tax Collector of [name of political
12 subdivision]
13 [Tax collector phone number]
14 THIS NOTICE CONCERNS ONLY THE PROPERTY DESCRIBED IN THE
15 "REGARDING" PORTION OF THIS LETTER; the address of that property may or
16 may not be the same as the mailing address of this notice.
17 If your recorded interest in this property is no longer valid or enforceable, you may
18 remove it by visiting the office of the recorder of mortgages and conveyances located
19 at [mortgage and conveyance office address]."
20 B.(1) If the certified mail sent to the tax debtor is returned for any
21 reason, the tax collector shall resend the notice by first class mail and to
22 "occupant" at the address listed and shall take additional steps to notify the tax
23 debtor of the delinquent statutory impositions and pending tax lien auction,
24 which shall include any two of the following:
25 (a) Review the local telephone directory or internet for the tax debtor.
26 (b) Contact the assessor for potential updated addresses or other
27 properties assessed in the tax debtor's name.
28 (c) Examine the mortgage and conveyance records of the parish where
29 the property is located to determine whether there are any other transactions
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1 pertaining to the tax debtor.
2 (d) Attempt personal or domiciliary service of the tax bill.
3 (e) Post a notice of the tax lien auction at the property.
4 (f) Perform a computer search of digitized records and data bases of the
5 clerk of court or sheriff's office for addresses of other properties that may be
6 assessed in the tax debtor's name.
7 (2) The tax collector shall send the notice by first class mail to all
8 addresses that the tax collector discovers pursuant to Paragraph (1) of this
9 Subsection and reasonably believes may be valid addresses for the tax debtor.
10 (3) The tax collector may recover all reasonable and customary costs
11 actually incurred in complying with Paragraphs (1) and (2) of this Subsection.
12 C. At the expiration of twenty-day notice counting from the day when the
13 last of the written notices are sent, or as soon thereafter as practicable, the tax
14 collector shall proceed to file in the mortgage records of the parish in which the
15 property is situated a tax lien certificate in favor of the tax collector for each tax
16 lien retained by him. The tax lien certificate shall be prima facie evidence of the
17 validity of the tax lien. The recording cost paid to the clerk of court shall be
18 included in the redemption price.
19 BD.(1)(a) At the expiration of twenty days' notice, counting from the day
20 when the last of the written notices are sent, or as soon thereafter as practicable, the
21 tax collector shall proceed to publish a notice to the tax debtors of the delinquency
22 and to advertise for sale auction the consolidated delinquent tax list of those tax
23 liens which he intends to sell at tax lien auction under one form two times within
24 thirty days in the official journal of the political subdivision. The publication and
25 advertisement shall be sufficient if it is in the following form:
26 "DELINQUENT TAX AND STATUTORY IMP OSITION LIST
27 ______________________________ vs. Delinquent Tax Debtors
28 (insert appropriate taxing bodies)
29 By virtue of the authority vested in me by the constitution and the laws of the State
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1 of Louisiana, I will sell by public auction, at ____________________, within the
2 legal hours for judicial sales beginning at __________ o'clock a.m. on __________,
3 the __________ day of __________, ____, and continuing on each succeeding legal
4 day, until said sales are auction is completed, tax sale title the tax lien certificates
5 to all immovable property on which taxes are now due to
6 ___________________________, to enforce collection of taxes (insert affected
7 taxing bodies) assessed in the year ____, together with interest thereon from January
8 1, ____, at the rate of not to exceed one percent (1%) per month on a non-
9 compounding basis until paid and all costs. The names of said delinquent tax
10 debtors, the amount of statutory impositions due, including any due for prior years,
11 and the immovable property assessed to each to be offered for sale for which a tax
12 lien certificate will be auctioned are as follows: (Insert names of delinquent tax
13 debtors in alphabetical order, the amount of statutory impositions due, including any
14 due for prior years on each specific piece of property, and the description of each
15 specific piece of immovable property to be offered for sale for which notice of tax
16 lien will be issued.)
17 On the day of sale At the auction I will sell a tax sale title to such portions of the
18 property as each tax debtor will point out and, in case the debtor will not point out
19 sufficient property, I will at once and without further delay sell the least quantity as
20 undivided interests of said property of any tax debtor which any bidder will buy for
21 the amount of the statutory impositions for which the sale is made, together with
22 interest and costs due by said tax debtor the tax lien to the winning bidder. The
23 sale auction will be without appraisement, for cash or other payment method
24 acceptable to the tax collector, in legal tender money of the United States, and the
25 tax sale title to property sold tax lien will be redeemable at any time during the
26 applicable redemptive period by paying the price given, including paid at the sale,
27 less any premium, together with any subsequent costs, and five percent (5%)
28 penalty thereon, with interest at the rate of one percent (1%) per month on a non-
29 compounding basis until redeemed, and a five percent (5%) penalty. The
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1 redemption payment shall also include the amount of any subsequent parish
2 and municipal statutory impositions paid by the tax lien certificate holder,
3 together with interest computed on the statutory impositions at the rate of one
4 percent (1%) per month on a non-compounding basis and any applicable
5 penalty. Any premium paid by the tax lien certificate holder shall be retained
6 and distributed by the tax collector and shall not be collected from you or paid
7 to the tax lien certificate holder. THE PREMIUM PAID BY A PURCHASER
8 SHALL NOT BE INCLUDED IN THE REDEMPTION PRICE OR
9 OTHERWISE REIMBURSED TO THE WINNING BIDDER.
10 (b) In addition to the notice required to be published pursuant to
11 Subparagraph (a) of this Paragraph, the tax collector may elect to publish via the
12 Internet internet the portion of the notification and advertisement that details the
13 names of delinquent tax debtors, the amount of statutory impositions due, and the
14 description of each specific piece of immovable property to be offered for sale for
15 which a tax lien certificate will be auctioned. In the instance of using the Internet
16 internet for the detailed listing of properties offered for tax sale for which a tax lien
17 will be sold, the tax collector shall provide, within the original printed notification
18 or advertisement, the web address where the comprehensive list of debtors and
19 properties offered for sale can be viewed.
20 (2) For the purpose of tax sales lien auctions, it shall be sufficient to
21 advertise all property in the name of the tax debtor at the time the assessment was
22 made.
23 (3) For the purpose of tax sales lien auctions, it shall be sufficient to assess,
24 and describe, and advertise all property assessed for which the tax lien will be sold
25 at auction in the following manner: by designating the tract or lot by the name by
26 which it is commonly known, or by the number or letter by which it may be usually
27 designated upon the regular assessment tax roll or upon an official or private plan
28 or sketch or by giving the boundaries or the names of the owners upon each side, or
29 by the dimensions or description or name given in the act transferring the ownership
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1 thereof, or by such other further description as may furnish the means of reasonable
2 identification.
3 (4) No tax sale lien auction shall be set aside or annulled for any error in
4 description or measurement of the property assessed in the name of the tax debtor,
5 provided the property sold can be reasonably identified. When advertisements are
6 required to be made in relation to the sale of property for unpaid taxes, the
7 advertisements The advertisement shall be made in the English language only.
8 (5) On the day of sale, the tax collector shall sell the portion of the property
9 which the debtor points out. If the debtor does not point out any property or
10 sufficient property, the tax collector shall sell immediately the least quantity of the
11 property, determined by undivided interests, which any bidder will buy for the
12 amount of taxes, interest, penalties and costs. Except as provided in R.S. 47:2196(D),
13 the purchase price or bid price is the amount of taxes, interest, penalties and costs,
14 and the bidding is by undivided interests with the initial bid being one hundred
15 percent and thereafter declining from the initial bid. As an alternative to the
16 procedure for bidding by undivided interest as provided by this Section, upon
17 agreement between the tax collector and the local governing authority, any bidder
18 may elect to bid down the five percent penalty, as provided for in Article VII,
19 Section 25(B)(1) of the Constitution of Louisiana, in increments of one-tenth of a
20 percent. The tax collector may determine and establish that the least quantity that can
21 be sold by undivided interests is one percent or less of the whole. The tax sale shall
22 convey, and the purchaser shall take, tax sale title in the undivided interest bid in the
23 entirety of the property, or in the case of separate assessments for undivided interests
24 in the property, tax sale title in the undivided interest bid in the entirety of the
25 undivided interest, intended to be assessed and sold as it was owned by the
26 delinquent tax debtor regardless of any error in the dimensions or description of the
27 property as assessed and sold. The tax collector in the advertisement or tax sale may
28 give the full description according to original titles.
29 (6) Except as otherwise provided in this Subpart, the tax sale shall be
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1 conducted in the manner provided by law for judicial sales. This provision shall not
2 be construed to prohibit the tax collector from conducting the tax sale by using an
3 online or electronic bidding process consistent with the law governing judicial sales.
4 (7) Except as otherwise provided in this Subpart, the tax sale shall be
5 conducted in the manner provided by law for judicial sales. The tax collector may
6 require all registered tax sale lien auction participants to provide a deposit, not to
7 exceed one thousand dollars, prior to the commencement of the tax sale lien auction.
8 If a deposit is required, the deposit of the winning bidder shall be applied toward the
9 sale price at the time of purchase. A deposit from a non-winning bidder shall be
10 returned or refunded to the depositor within no later than fourteen days of after the
11 close of the sale auction. The deposit shall be made in a form approved by the tax
12 collector.
13 C.(1) In the absence of actual notice of the sale to a tax sale party, including
14 a transferee, or the demonstration of a reasonable effort to provide notice, where the
15 name and address of the tax sale party were reasonably ascertainable or where the
16 transfer was recorded after the tax collector completed his pre-sale tax sale party
17 research, the tax collector shall cancel the sale of the property and refund the tax sale
18 purchaser the tax sale purchase price.
19 (2) For each transferred property upon which a tax sale is cancelled pursuant
20 to Paragraph (1) of this Subsection, the tax collector shall send the transferee a tax
21 notification, inclusive of tax sale costs accrued.
22 E. The failure of the tax collector to properly advertise the tax lien
23 auction as specified in this Section shall not be a basis to nullify the tax lien
24 auction under R.S. 47:2286.
25 §2154. Tax sales lien auctions; time of sale auction; price
26 A. When a tax collector elects to sell a tax lien, the The tax collector shall
27 seize, advertise for sale by public auction the tax lien securing delinquent ad
28 valorem taxes and statutory impositions, and sell tax sale title to the property or
29 an undivided interest therein upon which delinquent taxes are due, on or before May
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1 first of the year following the year in which the taxes were assessed, or as soon
2 thereafter as possible no less than twenty days or more than ninety days from the
3 date of notice required by R.S. 47:2153.
4 B. The tax sale lien auction shall be conducted on any weekday within the
5 legal hours for judicial sales, with bidding opening not earlier than 8:00 a.m. and
6 closing no later than 8:00 p.m. If a tax sale lien auction is conducted by using an
7 online or electronic bidding process that is conducted over the course of multiple
8 days, bids may be placed on any day at any time on any sale property tax lien upon
9 which bidding has not closed, provided that all sales of property close bidding closes
10 on a weekday within the legal hours for sale as prescribed in this Subsection.
11 C. The price opening bid shall be for the amount of statutory impositions
12 due on the property, together with any applicable costs, and interest and penalty.
13 Higher bids shall be submitted in increments of whole dollars. If the winning
14 bid exceeds the opening bid, the excess shall be a non-refundable premium and
15 shall be distributed on a pro rata basis to each tax-recipient entity.
16 D. The tax collector shall file in the mortgage records of the parish in
17 which the property is situated a tax lien certificate in favor of the winning
18 bidder. The tax collector shall deliver a certified copy of the tax lien certificate
19 to the winning bidder. The tax lien certificate shall be prima facie evidence of
20 the validity of the tax lien, and the assignment to the winning bidder.
21 E. The amount owed to the tax lien certificate holder for the delinquent
22 tax lien statutory impositions shall be secured by a tax lien on the immovable
23 property described in the certificate. This lien shall have priority over all
24 mortgages, liens, and privileges encumbering the property, but all tax lien
25 certificates issued by the tax collector or other tax collectors shall be ranked in
26 pari passu.
27 F. If there are no bids, the tax collector shall file a tax lien certificate in
28 favor of the tax collector in the mortgage records of the parish in which the
29 property is situated.
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1 G. The tax lien certificate shall be filed no later than thirty days after the
2 conclusion of the tax lien auction. The recording cost due the clerk of court shall
3 be included in the opening bid.
4 §2155. Tax sale lien certificate
5 A. The tax collector shall authenticate and file in accordance with law, in
6 person or by deputy, in the political subdivision's name, a tax sale lien certificate to
7 purchasers of any property to which tax sale title was sold for taxes the winning
8 bidder, in which he the tax collector shall relate in substance a brief history of the
9 proceedings had, shall describe the property, state the amount of the taxes, winning
10 bid and the amounts attributable to statutory impositions, interest, penalties, and
11 costs, and premium the bid made for the property, and the payment made to him in
12 cash, cashier's check, certified check, money order, credit card, or wire transfer, or
13 other payment method. , shall sell tax sale title, and The tax collector shall deliver
14 a tax lien certificate to the winning bidder and shall conclude the sale auction
15 with the statement that the property shall be redeemable statutory impositions,
16 together with interest at the rate set forth in R.S. 47:2127, penalties, and costs
17 and may be paid at any time during the applicable redemptive period beginning on
18 the day when the tax sale certificate is filed with the recorder of conveyances in the
19 parish in which the property is located. The tax sale lien certificate shall contain the
20 full name and address of the tax sale purchaser lien certificate holder. The tax sale
21 lien certificate shall be sufficient if it is in the following form:
22 "Tax Sale Lien Certificate
23 [Name of Political Subdivision]
24 v.
25 [Name of Tax Debtor]
26 State of Louisiana
27 Parish of ______________
28 City of ________________
29 To: ___________________
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1 BE IT KNOWN AND REMEMBERED that, On this __________ day of
2 20____, I, [Name of tax collector], Tax Collector in and for the [Name of political
3 subdivision], in the name of the [name of political subdivision], and by virtue of the
4 authority in me vested by the constitution and laws of the State of Louisiana and in
5 pursuance of the requirements of those laws, having mailed and published the notice
6 required by law and having strictly complied with each and every requirement of the
7 laws relating to delinquent taxes and tax debtors and to seizures, advertisements, and
8 sale of tax sale title to statutory impositions which did sell by public auction of
9 the tax lien, evidenced by this tax lien certificate, for the property described
10 below. in full, did in the manner prescribed by law, advertise and list in [name of
11 appropriate journal for legal notices] the property to be sold for delinquent property
12 taxes with interest and costs for the year(s) of ________ in the [place of sale] on
13 [dates of publication], beginning at ten o'clock A.M., giving notice in the issues of
14 the newspaper and in said list as advertised the following described immovable
15 property appearing in the name of ______________________
16 To-wit:
17 Ward__________ Section No. _________ Taxes $__________________
18 Assessment No._____________________ Interest __________________
19 Penalties __________________
20 Costs ___________________
21 Total ___________________
22 Property description: _________________________________________________
23 And on said [date], after beginning but not completing said list, I continued
24 the same within legal hours each succeeding legal day offering tax sale title to said
25 property for sale at public auction in the manner required by said laws and the whole
26 or the undivided interest of the tax debtor therein being the smallest amount of said
27 property that any bidder would buy and pay the taxes and costs, and [Name and
28 address of Purchaser] being the winning bidder, and having complied with the terms
29 of sale, is issued a tax lien certificate for the property, which shall be prima facie
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1 evidence of the validity of the lien, and the assignment to [Name of Purchaser].
2 This tax lien certificate entitles him or his successors or assigns to be paid the
3 total amount of the delinquent statutory impositions, interest from the day after
4 the date the taxes were due, at the rate of one percent per month on a
5 non-compounding basis, all costs, and a five percent penalty computed on the
6 statutory impositions. He or his successors or assigns shall also be entitled to
7 amounts paid by the certificate purchaser subsequent to the auction as provided
8 by law. became the purchaser of tax sale title to the whole of the property or the
9 undivided interest of the tax debtor therein.
10 NOW, THEREFORE, all the formalities of the law having been complied
11 with, I [Name of Tax Collector], Tax Collector for said [Name of Political
12 Subdivision], by virtue of the authority in me vested by the laws of the State of
13 Louisiana do by these presents sell issue and transfer unto [Name and Address of
14 Purchaser], tax sale title this tax lien certificate to the above-described property
15 or the undivided interest of the tax debtor therein last above described with all the
16 improvements thereon. The tax debtor or any person interested personally or as heir,
17 legatee, creditor or otherwise, shall have the right to redeem the property for the
18 period of three years [or other redemptive period] from the date of filing of this tax
19 sale certificate the tax lien prior to the expiration of thirty (30) days after service
20 of process in a judicial proceeding. The redemption may take place by paying the
21 price given including paid at auction, less any premium, together with costs,
22 interest computed on the delinquent statutory impositions at a rate of one
23 percent per month on a non-compounding basis, and a five percent penalty
24 thereon with interest at the rate of one percent per month until the redemption
25 computed in accordance with the provisions of R.S. 47:2127, and any amounts
26 paid by the tax lien certificate holder subsequent to the sale as provided by law
27 plus applicable penalties and interest.
28 IN TESTIMONY WHEREOF, I have hereunto signed my name officially at
29 __________, Parish of _____________________, in the presence of the two
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1 undersigned competent witnesses, who also signed on this _________ day of
2 ________________, 2____.
3 Witnesses:
4 ________________________ ___________________________
5 Printed Name: [Name of Tax Collector]
6
7 ___________________________
8 ________________________ [Name of Political Subdivision]
9 Printed Name:
10 By:_________________________
11 B. A certified copy of the tax sale lien certificate is prima facie evidence of
12 the regularity of all matters regarding the tax sale lien auction and the validity of the
13 tax sale lien auction.
14 C.(1) The tax sale certificate contemplated by this Section is a tax deed for
15 purposes of Article VII, Section 25 of the Louisiana Constitution. A tax lien
16 certificate shall prescribe within five years from the date of recordation in the
17 mortgage records of the parish in which the property is located unless a
18 proceeding to enforce the tax lien certificate has been filed pursuant to R.S.
19 47:2266. The filing of the enforcement suit shall interrupt and continue to
20 suspend the prescriptive period as long as the suit is not deemed abandoned
21 under Code of Civil Procedure Article 561(A)(1). Upon expiration of this time
22 period, the recorder of mortgages shall cancel the inscription of the tax lien
23 certificate from the records upon request of an interested party.
24 (2) The prescriptive period provided for Paragraph (1) of this Subsection
25 shall be suspended by the filing of a petition for bankruptcy by the tax debtor
26 and shall continue until the debtor is discharged or the automatic stay is lifted.
27 (3) The prescriptive period shall be interrupted or suspended as
28 provided by law.
29 (4) If no enforcement suit has been filed within the prescriptive period
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1 or is thereafter deemed abandoned, the tax debtor, or anyone with a recorded
2 ownership, lien, mortgage, encumbrance, or any other interest in the property
3 may request the clerk of court cancel the tax lien certificate.
4 §2156. Post-sale tax lien auction notice
5 A. Within the applicable redemptive period, the tax sale purchaser may send
6 a written notice to any or all tax sale parties notifying the parties of the sale. The
7 notice shall provide full and accurate information necessary to contact the tax sale
8 purchaser, including the name, physical address, and telephone number of the
9 purchaser. It shall be accompanied by a copy of the tax sale certificate received by
10 the tax sale purchaser under the provisions of this Part and copies of the documents
11 that the purchaser received with that sale. The notice shall inform the tax sale parties
12 that the failure to redeem the property prior to the expiration of the applicable
13 redemptive period will terminate the right to redeem the property, and the purchaser
14 will have the right to seek confirmation of the tax title and take actual possession of
15 the property. The notice shall be sufficient if it is in the form set forth in Subsection
16 B of this Section. The tax lien certificate holder shall use reasonable diligence to
17 determine the name and current address of each tax auction party whose
18 interest will be terminated by execution of a judgment rendered pursuant to the
19 provisions of R.S. 47:2266.
20 B.(1)(a) For each property for which tax sale title was sold at tax sale to a tax
21 sale purchaser, each collector shall within thirty days of the filing of the tax sale
22 certificate, or as soon as practical thereafter, provide written notice to the following
23 persons that tax sale title to the property has been sold at tax sale. The notice shall
24 be sent by postage prepaid United States mail to each tax notice party and each tax
25 sale party whose interest would be shown on a thirty-year mortgage certificate in the
26 name of the tax debtor and whose interest was filed prior to the filing of the tax sale
27 certificate.
28 (b) For each property for which tax sale title was sold at tax sale to a tax sale
29 purchaser, the tax collector shall within ninety days of the expiration of the
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1 redemptive period provide written notice to each tax notice party that tax sale title
2 to the property has been sold at tax sale. The notice shall be sent by first class mail.
3 The notice shall be sufficient if it is in the form set forth in Paragraph (2) of this
4 Subsection. No more than one hundred and eighty days but no fewer than ninety
5 days before bringing an action pursuant to R.S. 47:2266, the tax lien certificate
6 holder shall send notice to each tax auction party discovered pursuant to
7 Subsection A of this Section.
8 (2)C. A tax lien certificate holder who fails to satisfy the requirements
9 of this Section shall not be entitled to recover attorney fees and costs in
10 connection with an action brought pursuant to R.S. 47:2266.
11 D. The notice shall specify the property upon which the taxes are delinquent,
12 the amount of taxes due, and the manner in which the property shall be redeemed and
13 required pursuant to Subsection B of this Section shall be sufficient if in the
14 following or a substantially similar form:
15 "[Date]
16 [Name Tax Debtor]
17 RE:Property No. _________
18 Ward ___ Section No. ____ Assessment No. _________
19 Subbed. ________________________ Lot _________
20 Dear Sir/Madam,
21 This is an important notice. Please read it carefully. We are writing to inform
22 you that the property taxes for the above noted property were not paid, and tax sale
23 title to the property was sold to a tax sale purchaser for delinquent taxes for the
24 year(s) _______. You may redeem this property within three years [or other
25 applicable redemptive period] from __________________ by paying to the [name
26 of tax collector] the following amount due stated in or enclosed with this document.
27 The redemptive period will expire _______. Under some circumstances, the third
28 party buyer may be entitled to take actual possession and full ownership of the
29 property after this time.
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1 After the expiration of the redemptive period the property cannot be
2 redeemed. Continued possession of the property does not extend the redemptive
3 period.
4 Please contact the [name of tax collector] if you believe that you received this
5 notice in error, have sold or transferred this property, or for further information and
6 assistance.
7 [Tax collectors or name of political subdivision/ name of tax sale purchasers]
8 This notice concerns only the property described in the "regarding" portion
9 of this letter; the address of that property may or may not be the same as the mailing
10 address of this notice. Please contact our office if you feel that you received this
11 notice in error. The taxes are now assessed in the name of the tax sale purchaser, but
12 will continue to be due as in the past.
13 [Enclose or list the amount of statutory impositions due]"
14 THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien
15 certificate for the above property was issued to _____________________ who
16 paid the tax collector ad valorem taxes, other statutory impositions, and costs
17 due and owing for the year(s) ______________.
18 Research indicates that you may have an ownership interest in, or
19 mortgage, lien, privilege, or other interest in the property described above.
20 Sender intends to bring an action that may result in termination of your
21 interest.
22 The tax lien certificate was issued to the tax lien certificate holder who
23 by law is entitled to receive payment of the lien on the property. At the
24 expiration of 3 years from recordation of the tax lien certificate, the tax lien
25 certificate holder may bring an action to recognize and enforce the lien. Once
26 you are served with the petition in the suit, you will have only 30 days from
27 service of process to redeem the tax lien certificate for the above property.
28 The redemption price will include delinquent statutory impositions,
29 interest, costs, a 5% penalty in accordance with R.S. 47:2127, and other
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1 amounts provided by law. If you wait to pay the redemption price until suit is
2 filed and the tax lien certificate holder has sent this notice, you may also be
3 required to pay court costs, attorney fees, and other amounts due to the
4 certificate holder under this Chapter.
5 After the expiration of 30 days from the date you or the attorney
6 appointed to represent you is served with the citation and petition, unless an
7 extension of time is granted by the court, your interest in the property may be
8 terminated. A judgment will be rendered recognizing the lien and allowing for
9 their enforcement via a lien foreclosure lawsuit and may force the property to
10 a sheriff's sale.
11 If you believe that you received this notice in error, have sold or
12 transferred this property, or for further information and assistance, please
13 contact the sender of this notice.
14 The tax lien certificate and thereby the lien and privilege may be
15 cancelled by delivering the following amount to the [insert name of tax
16 collector]:
17 [Tax collector's name or name of political subdivision/ name of tax lien auction
18 purchaser]"
19 C.(1) For each property adjudicated to a political subdivision at a tax sale,
20 each collector shall, within thirty days of filing of the tax sale certificate, or as soon
21 as practical thereafter, provide written notice to the following persons that tax sale
22 title to the property has been sold at tax sale. The notice shall be sent by postage
23 prepaid United States mail to each tax notice party and each tax sale party whose
24 interest would be shown on a thirty-year mortgage certificate in the name of the tax
25 debtor and whose interest was filed prior to the filing of the tax sale certificate.
26 (2) The notice shall specify the property upon which the taxes are delinquent,
27 the amount of taxes due, and the manner in which the property shall be redeemed and
28 shall be sufficient if in the following form:
29 "[Date]
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1 [Name of Tax Debtor]
2 RE:Property No. _________
3 Ward ___ Section No. ____ Assessment No. _________
4 Subbed. ________________________ Lot _________
5 Dear Sir/Madam,
6 This is an important notice. Please read it carefully. We are writing to inform you
7 that the property taxes for the above noted property were not paid, and tax sale title to the
8 property was sold to [name of political subdivision] for delinquent taxes for the year(s)
9 _______. You may redeem this property within three years [or other applicable redemptive
10 period] from __________________ by paying to the [name of tax collector] the amount due
11 stated in or enclosed with this document. The redemptive period will expire _______. Under
12 some circumstances, the [name of political subdivision] may be entitled to take actual
13 possession and full ownership of the property or otherwise sell a full ownership interest in
14 the property. After the expiration of the redemptive period, your rights to redeem may be
15 limited. Continued possession of the property does not extend the redemptive period.
16 Please contact the [name of tax collector] if you believe that you received this notice
17 in error, have sold or transferred this property, or for further information and assistance.
18 [Tax collectors or name of political subdivision / name of tax sale purchasers]
19 Payment shall be made with cashier's check or money order.
20 This notice concerns only the property described in the "regarding" portion of this
21 letter; the address of that property may or may not be the same as the mailing address of this
22 notice. Please contact our office if you feel that you received this notice in error. The taxes
23 are now assessed in the name of the tax sale purchaser, but will continue to be due as in the
24 past.
25 [Enclose or list the amount of statutory impositions due.]"
26 D. If the tax sale party is deceased, the notice to a tax sale party provided for
27 pursuant to this Section shall be sufficient if made to the succession representative,
28 if applicable, or to a curator as provided by Code of Civil Procedure Article 5091.
29 * * *
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1 §2158. Writ of possession Repairs
2 A. When necessary to comply with an order of a political subdivision for the
3 purpose of enforcing property standards, upon the presentation of the order and a
4 certified copy of a tax sale certificate for immovables to a judge of a competent
5 jurisdiction (determined by the value of the immovables described and not the
6 amount of the taxes), the judge shall grant ex parte an order of seizure and
7 possession, commanding the sheriff to seize the property and place the purchaser in
8 actual possession. A writ of possession shall be issued by the clerk, but the purchaser
9 may take actual possession without the order with the consent or acquiescence of the
10 tax debtor or otherwise, provided no force or violence is used. When authorized by
11 a court of competent jurisdiction, as determined by the value of the immovable
12 property described and not by the value of the delinquent statutory impositions,
13 a tax lien certificate holder may make necessary repairs that are required to
14 comply with a notice or order of a political subdivision charged with
15 enforcement of property standards. The tax lien certificate holder who
16 undertakes repairs shall have the rights and duties of a manager pursuant to
17 Civil Code Arts. 2292 through 2297.
18 B. The purchaser tax lien certificate holder shall have a privilege on the
19 immovable property for the costs of complying with the order of the political
20 subdivision. To preserve this privilege, the purchaser tax lien certificate holder
21 shall file the writ of possession with the recorder of mortgages in the mortgage
22 records of the parish in which the property is located within fifteen days after its
23 issuance. The effect of recordation shall cease one year after the date of filing the
24 writ of possession, unless a statement of privilege referencing the writ and detailing
25 the costs is filed with the recorder of mortgages before the expiration of one year
26 from the date of filing the writ. In this case, the effect of recordation shall cease one
27 year after the date of filing the statement of privilege, unless a suit to enforce the
28 privilege and a notice of lis pendens is filed with the recorder of mortgages prior to
29 the cessation of the effects of recordation. expenses incurred in complying with the
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1 notice or order not later than fifteen days after satisfaction of the requirements
2 of the order. The tax lien certificate holder shall send a copy of the statement of
3 privilege to the debtor. The privilege shall terminate five years after the
4 recordation of the statement of privilege.
5 C. The expenses incurred in complying with the order and recording the
6 privilege shall be added to the redemption price only if the tax lien certificate
7 holder satisfies the requirements of Subsection B of this Section.
8 D. If redemption occurs before the tax lien certificate holder files a
9 statement of privilege in the mortgage records, the tax lien certificate holder
10 shall subsequently record the statement and the tax debtor shall be required to
11 reimburse the tax lien certificate holder the costs outlined therein.
12 §2158.1. Prohibition of certain actions; exceptions
13 A. A tax debtor who is the owner of and who is residing in the tax sale
14 property on which there is a tax lien, shall not be subject to any eviction proceeding
15 or to a writ of possession pursuant to R.S. 47:2158 during the redemptive period
16 prior to the conclusion of a sale pursuant to a writ of fieri facias following the
17 conclusion of an action instituted pursuant to R.S. 47:2266.
18 B. The acquiring person tax lien certificate holder shall not be entitled to
19 or charge any rental or lease payments to the owner or occupants and shall not place
20 any constructions on or make any improvements to the tax sale property during the
21 redemptive period except for repairs made in accordance with R.S. 47:2158. An
22 acquiring person A tax lien certificate holder who violates the provisions of this
23 Section shall be subject to a penalty of five percent of the price paid by the acquiring
24 person for tax title the tax lien and five percent of any amounts paid by the tax
25 debtor who is the owner of and who is residing in the tax sale property for rental or
26 lease payments. The penalty shall accrue from the time the acquiring person tax lien
27 certificate holder took possession of the property until the time the property is
28 redeemed. Furthermore, nothing in this Section shall be construed to limit the rights
29 of a tax debtor who is the owner of and who is residing in the tax sale property,
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1 subject to a tax lien to recover rental or lease payments paid to an acquiring person
2 a tax lien certificate holder in violation of the provisions of this Section.
3 C. The provisions of this Section shall not limit the rights of a person who
4 acquires the property at a judicial sale conducted pursuant to a writ of fieri facias,
5 writ of seizure and sale, or other court order, or to a successor in interest to such a
6 person.
7 §2159. Request for notice
8 Any person may request that all notices that are sent to a tax debtor also be
9 sent to the requesting person by sending a written notice to the appropriate tax
10 collector listing the name of the tax debtor, a legal description of the property, and
11 the address to which the notice is to be sent. The person requesting notice shall also
12 pay a reasonable sum not to exceed twenty dollars to the tax collector to defray the
13 cost of providing the notice. This notice shall be valid for the current tax year
14 only. A mortgage holder who has requested notice and paid the fee shall receive
15 notices until such time that the tax collector receives notice of the cancellation of the
16 mortgage inscription.
17 §2160. Tax sale title lien certificate; effect on other statutory impositions
18 Tax sale title A tax lien certificate to property shall not affect, invalidate, or
19 extinguish the claim of another political subdivision for the taxes statutory
20 impositions due on the property that were not included in the bid price.
21 §2160.1. Subsequent statutory impositions
22 A. After a tax lien auction and issuance of a tax lien certificate, all
23 subsequent statutory impositions on the property shall, continue to be assessed
24 to and paid by the tax debtor.
25 B.(1) If the statutory impositions remain unpaid by the tax debtor by the
26 date on which the statutory impositions become delinquent, the tax lien
27 certificate holder may pay the statutory impositions.
28 (2) A tax lien certificate holder who pays statutory impositions on behalf
29 of a tax debtor pursuant to this Subsection shall be entitled to collect interest
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1 and a penalty in accordance with the provisions of R.S. 47:2127.
2 (3) If a subsequent statutory imposition is paid by the tax lien certificate
3 holder after the tax lien is redeemed, the tax collector shall issue a refund of the
4 subsequent statutory imposition within thirty days of written demand being
5 made by the tax lien certificate holder.
6 * * *
7 §2162. Purchase by tax collectors and assessors at tax sale lien auction forbidden
8 The Except as otherwise provided in this Chapter, the tax collector, or tax
9 assessor for the political subdivision, or and any other person acting on behalf of the
10 political subdivision whose duties are to assess or collect ad valorem taxes statutory
11 impositions for the political subdivision, shall not buy, either directly or indirectly,
12 any property or tax sale title sold or offered for sale for ad valorem taxes imposed
13 by that political subdivision tax lien. The sale tax lien auction shall be subject to an
14 action for nullity except that the violation of this Section shall not be a cause for
15 annulling the sale tax lien auction if the property or tax sale title tax lien certificate
16 has been sold by the violator, his successor, or assigns to a person who purchased the
17 property delinquent obligation in good faith by onerous title. In addition to any
18 other penalties provided by law for violation of this Section, the violator shall forfeit
19 the price paid at the tax lien auction in favor of the tax debtor and shall disgorge
20 any profits he has made, either directly or indirectly, to the tax debtor.
21 §2163. Purchase by co-owners
22 An owner or co-owner may pay the statutory impositions plus interest, and
23 costs, and applicable penalty due at the time of the tax sale lien auction. The
24 purchase of tax sale title to property at a tax sale lien by an owner or co-owner of the
25 property shall be deemed a redemption.
26 * * *
27 PART V. REDEMPTIONS
28 SUBPART A. GENERAL PROVISIONS
29 §2241. Redemptive period peremptive
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1 All redemptive periods provided in the Louisiana Constitution this Chapter
2 shall be peremptive.
3 §2242. Person entitled to redeem
4 Any person may redeem tax sale title to property a tax lien certificate, but
5 the redemption shall be in the name of the tax debtor. Neither tax lien certificate
6 holder nor a person redeeming a tax lien certificate shall qualify as a creditor
7 in the tax debtor's succession or business reorganization, liquidation, or
8 receivership.
9 §2243. Redemption payments
10 A. Redemptions shall be made through the tax collector of the appropriate
11 political subdivision, or in the case of properties adjudicated to the state for tax years
12 1880 through 1973, redemptions shall be made through the register of the state land
13 office. Payment shall include all statutory impositions accruing before the date of
14 payment with five percent penalty and simple interest accruing at one percent per
15 month, as well as all other sums required to be paid pursuant to this Subpart. The tax
16 collector shall promptly remit the redemption payment to the tax sale purchaser; the
17 register shall promptly deposit the redemption payment in the state treasury.
18 B.(1) Any person may cause a tax lien certificate to be redeemed by
19 paying the redemption price to the tax collector of the appropriate political
20 subdivisions.
21 (2) The redemption payment shall include the following amounts:
22 (a) The amount paid at the tax lien sale, less any premium.
23 (b)(i) All prior and subsequent statutory impositions paid by the tax lien
24 certificate holder, before the date of the redemption payment.
25 (ii) For the purposes of this Subsection, a tax lien certificate holder who
26 has redeemed another tax lien certificate outstanding on the property shall be
27 deemed to have paid the statutory impositions for which the tax lien certificate
28 was issued.
29 (c) Any penalty and interest accruing on the statutory impositions in
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1 accordance with the provisions of R.S. 47:2127.
2 (d) All costs and fees incurred by the tax lien certificate holder to send
3 notice required by R.S. 47:2156.
4 (e) All other sums required to be paid pursuant to this Subpart.
5 (3) If an action pursuant to R.S. 47:2266 has been initiated, the amount
6 of the redemption payment shall be determined by the court in a preliminary
7 order issued pursuant to R.S. 47:2266. The tax collector shall not accept an
8 attempted redemption payment pursuant to this Paragraph unless first
9 provided with a copy of the preliminary order.
10 (4) The tax collector shall not be required to accept partial payment for
11 redemption of a tax lien certificate.
12 C.(1) The tax collector shall promptly remit the redemption payment to
13 the tax lien certificate holder; the register shall promptly deposit the
14 redemption payment in the state treasury.
15 (2) The tax collector shall notify the redeeming party of the existence of
16 any additional tax lien certificates within the tax collector's authority that
17 remain outstanding on the property.
18 D. The tax collector shall not accept any attempted redemption payments
19 subsequent to thirty days after service of an enforcement proceeding filed in
20 accordance with R.S. 47:2266.
21 §2244. Additional payments to political subdivision
22 Payment also shall include the actual costs incurred by the political
23 subdivision for preparation and filing of the tax lien and redemption certificates, the
24 cost of mail, notice, publication of notice, personal service of notice, appraisal, and
25 costs associated with the determination of tax sale parties and their notification.
26 However, the actual cost of preparation and filing of redemption certificates the total
27 reimbursable costs shall not exceed two three hundred dollars, exclusive of filing
28 and recording fees. The political subdivision may also require the payment of all
29 amounts accrued under other governmental liens as of the date of payment.
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1 §2245. Redemption certificate
2 A. Upon payment of the redemption costs all amounts due pursuant to R.S.
3 47:2243 and 2244, the tax collector shall remit payment to the tax lien certificate
4 holder and issue a redemption certificate in the name of the tax debtor and file the
5 redemption certificate in the appropriate conveyance mortgage records. When a
6 redemption certificate is issued by the register of the state land office pursuant to this
7 Subpart, the person redeeming the property shall file the redemption certificate in the
8 appropriate conveyance records of the parish wherein the property is located. The
9 redemption certificate shall be sufficient if it is in the following form:
10 "CERTIFICATE OF REDEMPTION
11 STATE OF LOUISIANA
12 PARISH OF ___________________
13 CITY OF __________________
14 Having this day received from ___________________________ the sum of
15 _________________________ Dollars ($__________), being the full amount of taxes and
16 other statutory impositions, costs, penalties, and interest, plus any subsequently paid taxes
17 statutory impositions, accruing from that certain tax sale lien auction on the ___________
18 day of ________________________, _________, for the delinquent [name of political
19 subdivision] taxes statutory impositions for the year _________, assessed to
20 ____________________________________ covering tax sale title to the tax lien certificate
21 encumbering that certain immovable property located in the parish described as which
22 property was adjudicated at said tax sale tax lien certificate was sold at tax lien auction
23 to ____________________________.
24 NOW THEREFORE I, under the authority conferred on me by R.S. 47:2245, hereby
25 certify said property tax lien certificate as being redeemed to said tax debtor, or his
26 successors in title, from any claims arising out of said tax sale lien auction.
27 DONE AND SIGNED at my office in ____________________, Louisiana this
28 _________ day of __________________________, _________.
29 ATTEST:
30 _______________________________ __________________________________
31 Printed Name:___________________ [Name of tax collector] and Ex Officio Tax
32 Collector
33 _______________________________
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1 Printed Name:___________________"
2 B. Upon receipt of redemption certificate, the recorder of mortgages
3 shall mark the tax lien certificate cancelled.
4 SUBPART B. ADJUDICATED PROPERTY TAX LIEN RECEIVING NO BID
5 §2246. Statutory right to redeem adjudicated property Right to purchase a tax lien
6 certificate issued to the tax collector
7 A. For property adjudicated to a political subdivision, after the expiration of
8 the applicable redemptive period, any person may redeem tax sale title to property
9 in the name of the tax debtor until any of the following shall occur: tax liens
10 receiving no bid, any person may purchase a tax lien certificate issued in the
11 name of the tax collector from the tax collector and on the terms and conditions
12 established by the tax collector in his own name and file an action as a tax lien
13 certificate holder pursuant to R.S. 47:2266.
14 (1) The later of sixty days or six months, as applicable, after the notice
15 required by R.S. 47:2206, or the filing of the sale or donation transferring the
16 property from the political subdivision pursuant to R.S. 47:2201 et seq.
17 (2) The granting of the order of possession pursuant to R.S. 47:2232.
18 (3) Sixty days or six months, as applicable, after the notice required by R.S.
19 47:2236.
20 B. For property adjudicated to the state for nonpayment of taxes for years
21 1880 through 1973, any person may redeem said property in the name of the tax
22 debtor, subject to any encumbrances placed thereon by the state, until such time as
23 the state sells or transfers the property.
24 §2247. Redemption of adjudicated property certificate issued to the tax collector;
25 additional payments
26 A. The person redeeming property adjudicated to a political subdivision a
27 certificate issued to the tax collector shall pay also pay the actual costs incurred
28 by the political subdivision or tax collector and any acquiring person for the costs
29 of all notices sent by certified mail or commercial carrier, notice, publication of
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1 notice, or personal services of notices in complying with the applicable provisions
2 of law, including, without limitation, determination of tax sale auction parties and
3 the notification of such persons of the sale or donation subsequent transaction as
4 allowed by law.
5 B. For property adjudicated to the state for nonpayment of taxes for
6 years 1880 through 1973, any person may redeem the property in the name of
7 the tax debtor, subject to any encumbrances placed on the property by the state,
8 until such time as the state transfers the property.
9 PART VI. PROCEDURES TO QUITE TAX TITLE
10 ENFORCE TAX LIEN CERTIFICATE
11 SUBPART A. PROCEEDING TO QUIET TITLE
12 §2266. Procedure to quiet tax titles foreclose on tax liens
13 A.(1) After expiration of the redemptive period, an acquiring person may
14 institute an ordinary proceeding against the tax sale parties whose interests the
15 petitioner seeks to be terminated three years from the recordation of tax lien
16 certificate, a tax lien certificate holder may file an ex parte petition praying for
17 the court to confirm the delinquent obligation and tax lien securing it, and
18 terminate the redemption period.
19 (2) The petition shall be verified by affidavit of the petitioner with a copy
20 of the tax lien certificate annexed. The petition shall contain a description of the
21 property, and shall allege the following facts:
22 (a) The time and place of the sale, tax lien auction and the name of the
23 officer who made the sale, the conducted the auction.
24 (b) The page and record book and date of filing of the tax sale lien
25 certificate, and a statement that at least three years have passed from that date.
26 for adjudicated properties sold or donated by a political subdivision, reference to the
27 page of record book and date of filing of the sale or donation, notice that
28 (c) That the petitioner is the holder of tax sale title an unredeemed tax lien
29 certificate to the property by virtue of tax sale or is the owner of the property by
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1 virtue of a sale or donation of adjudicated property, and notice that the title and full
2 ownership in the property will be confirmed unless a proceeding to annul is instituted
3 within six months after the date of service of the petition and citation.
4 (d) The amount of the delinquent obligation owed to the petitioner. If the
5 amount includes attorney fees and court costs, the petition shall also allege that
6 the petitioner complied with the notice requirements of R.S. 47:2156 and
7 describe the efforts taken and the results of those efforts.
8 (e) That the delinquent obligation will be confirmed and the tax lien
9 recognized and enforced unless redemption is made within thirty days of service
10 of the petition or an objection is filed to show cause why judgment should not
11 be rendered.
12 (3) This suit shall be brought in the parish in which the property is located
13 unless it lies in two or more parishes, in which case this suit may be instituted in
14 either of the parishes. The petitioner shall file a notice of pendency with the
15 recorder of mortgages in the parish or parishes in which the property is located.
16 B.(1) Upon determining that the petition satisfies the requirements of
17 this Section, the court shall immediately issue a preliminary order confirming
18 the delinquent obligation and stating that the redemption period will be
19 terminated and the lien recognized unless redemption is made or an objection
20 is filed within thirty days of service of the petition and preliminary order.
21 Together with the order, the court shall issue a rule to show cause why final
22 judgment recognizing the lien as provided in the order should not be rendered
23 if redemption is not made before the date fixed in the order.
24 (2) The delinquent obligation shall be fixed in accordance with R.S.
25 47:2243. If claimed by the petitioner, the order may also include an award of
26 court costs and attorney fees.
27 (2)C.(1) The petition, order, and rule and citation shall be served as in
28 ordinary suits; on each tax auction party whose interest will be terminated by
29 execution of the judgment. The tax collector shall also receive copies of the
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1 petition and order. however, if
2 (2) If a tax sale auction party is a nonresident of the state, is unknown, or his
3 residence is unknown, the court shall appoint a curator ad hoc to represent him and
4 receive service service on an attorney appointed pursuant to Code of Civil
5 Procedure Article 5091 shall certify the service requirement. The curator
6 attorney shall receive a reasonable fee for his services to be fixed by the court in
7 each suit, which shall be taxed as costs of suit in addition to the amount included
8 pursuant to Paragraph (B)(2) of this Section. If no proceeding to annul the sale
9 has been instituted after the lapse of six months after the date of service of petition
10 and citation, judgment shall be rendered quieting and confirming the title and the full
11 ownership interest therein.
12 B. In all cases when tax titles have been quieted by prescription of five years
13 under the provisions of Article VII, Section 25 of the Louisiana Constitution, the
14 purchaser, donee, or his heirs or assigns may, either obtain a judgment of the court
15 confirming the title by suit in the manner and form in Subsection A of this Section,
16 except that the delay for answer shall be ten days instead of six months, provided that
17 the failure to bring suit shall in no manner affect such prescriptive titles.
18 C. The petitioner may file a notice of lis pendens with the recorder of
19 mortgages of the parish in which the property is located. A transfer, mortgage, lien,
20 privilege, or other encumbrance filed after the filing of the notice of lis pendens shall
21 not affect the property. The recorder of mortgages or the recorder of conveyances
22 shall cancel, erase, terminate, or release the acts upon request of the petitioner.
23 (3) Notwithstanding the provisions of Paragraph (1) of this Subsection,
24 a tax auction party that does not have an ownership interest in the subject
25 property may be served by certified mail or by actual delivery by commercial
26 courier as defined in R.S. 13:3204.
27 D.(1) An objection to the order confirming the delinquent obligation
28 shall be filed no later than thirty days after service. The rule to show cause shall
29 be tried as a summary proceeding and shall be heard no later than thirty days
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1 after the objection is filed. The grounds for objection shall be limited to the
2 following:
3 (a) A claim for payment nullity or forbidden purchase nullity.
4 (b) A claim that the auction certificate holder failed to comply with the
5 provisions of R.S. 47:2156 and should not be entitled to court costs and attorney
6 fees included in the order.
7 (2) If the claim for nullity is successful, the proceeding shall continue in
8 accordance with the provisions of R.S. 47:2290 and 2291.
9 (3) The tax collector shall be provided a copy of any order issued
10 pursuant to this Section.
11 E.(1) If redemption is made during the pendency of an action under this
12 Section, upon application of the redeeming party annexed with a certified copy
13 of the redemption certificate, judgment shall be entered dismissing the action
14 with prejudice.
15 (2) If redemption has not been made prior to the expiration of thirty days
16 from service of the petition and preliminary order, the court shall enter a final
17 judgment confirming the delinquent obligation and recognizing the tax lien
18 securing it. Except as otherwise provided in R.S. 47:2267, the judgment shall be
19 executed by writ of fieri facias in accordance with Title II of Book IV of the
20 Code of Civil Procedure.
21 §2267. Execution of judgment confirming delinquent obligation and
22 recognizing tax lien
23 A. Except as otherwise provided in this Section, judgment rendered
24 pursuant to R.S. 47:2266 shall be executed by writ of fieri facias in accordance
25 with the provisions of Title II of Book IV of the Code of Civil Procedure.
26 B. A judicial sale for the execution of a judgment rendered pursuant to
27 R.S. 47:2266 shall be subject to the following rules:
28 (1) The minimum bid shall be entered on behalf of the tax lien certificate
29 holder for the amount of the delinquent obligation as of the date of the auction.
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1 (2) If there are no bids exceeding the minimum bid, the property shall
2 be adjudicated to the tax lien certificate holder in satisfaction of the delinquent
3 obligation.
4 (3) The proceeds of the sale shall be distributed in accordance with Code
5 of Civil Procedure Article 2373.
6 (4) If the surplus proceeds are not claimed within one year they shall be
7 subject to the Uniform Unclaimed Property Act of 1997, R.S. 9:151 et seq.
8 * * *
9 §2286. Actions to annul
10 No tax sale lien auction shall be set aside except for a payment nullity,
11 redemption nullity, or a forbidden purchase nullity under R.S. 47:2162, all both of
12 which are relative nullities. The action shall be brought in the district court of the
13 parish in which the property is located. In addition, the action may be brought as a
14 reconventional demand or an intervention in an action to quiet title under R.S.
15 47:2266 or as an intervention in a monition proceeding under R.S. 47:2271 through
16 2280.
17 §2287. Time in which to file an action for nullity; defenses
18 A. Any action to annul a tax sale on grounds of a redemption nullity lien
19 auction shall be brought before the earlier of: the expiration of the period for
20 response to a rule to show cause under the provisions of R.S. 47:2266.
21 (1) Six months after a person is duly notified using a notice, other than the
22 notice provided in R.S. 47:2156 that is sent between the time that the redemptive
23 period ends and five years after the date of the recordation of the tax sale certificate.
24 (2) If a person is duly notified more than five years after the date of the
25 recordation of the tax sale certificate, sixty days after the person is duly notified.
26 B. An action to annul a tax sale on grounds of a payment nullity shall be
27 brought before the later of:
28 (1) Five years after the recordation of the tax sale certificate.
29 (2) If the person bringing the action was not duly notified at least sixty days
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1 before the end of that five-year period, then within sixty days after the date that the
2 person was duly notified.
3 C. When a nullity is asserted as a reconventional demand in a quiet title
4 action or as an intervention in a quiet title action or monition proceeding, the nullity
5 shall be asserted within the time specified for a reconventional demand or
6 intervention in the action or proceeding.
7 D. To the extent the interest of the person asserting a nullity has not been
8 terminated, or if the property remains subject to the interest pursuant to this Chapter,
9 including without limitation R.S. 47:2121(C)(2) or other applicable law, such fact
10 shall be an absolute defense to the action of nullity.
11 * * *
12 §2289. Effect of judgment
13 A. A judgment based on a payment nullity or forbidden purchase nullity
14 extinguishes the lien evidenced by the tax lien certificate. not only reinstates the
15 interest of the tax debtor, or person claiming ownership through the tax debtor in the
16 property, but also reinstates all interests in the property otherwise terminated,
17 released, canceled, or erased pursuant to this Chapter, to the extent the interest has
18 not otherwise terminated pursuant to its terms or by operation of law.
19 B. Other than as to the tax debtor, or a person claiming ownership through
20 the tax debtor, a judgment for a redemption nullity reinstates the interest of the
21 person claiming the nullity, to the extent the interest has not otherwise terminated
22 pursuant to its terms or by operation of law. A judgment based on a redemption
23 nullity as to the tax debtor, or a person claiming ownership through the tax debtor,
24 reinstates all interests in the property otherwise terminated, released, canceled, or
25 erased pursuant to this Chapter, to the extent the interest has not otherwise
26 terminated pursuant to its terms or by operation of law.
27 §2290. Suspensive conditions to effectiveness of judgment
28 A.(1) A judgment annulling a tax sale or other transfer to an acquiring person
29 or his successors lien auction based on a payment nullity shall not have effect until
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1 all of the following are paid:
2 (a)(1) All statutory impositions for which the sale or adjudication was made.
3 (b)(2) All subsequent statutory impositions and all other governmental liens,
4 including interest and penalties.
5 (c)(3) Ten Twelve percent per annum interest on the subsequent statutory
6 impositions paid by the tax lien certificate holder.
7 (4) Any costs and attorney fees that the tax lien certificate holder is
8 entitled to recover pursuant to this Chapter.
9 (2) These payments shall not be required upon proof of payment of the
10 statutory impositions or governmental liens by the persons in whose favor a nullity
11 is declared.
12 B.(1) A judgment annulling a tax sale or other transfer to an acquiring person
13 or his successors based on a redemption nullity shall not have effect until all of the
14 following are paid:
15 (a) All statutory impositions forming the basis of the initial tax sale.
16 (b) All subsequent statutory impositions have been paid and all governmental
17 liens.
18 (c) All costs.
19 (d) A five percent penalty and twelve percent per annum on all statutory
20 impositions.
21 (2) These amounts shall be paid to the tax collector, and the tax collector
22 shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated
23 property to the extent the party has paid the purchase price and the subsequent
24 statutory impositions or governmental liens; otherwise, the amounts shall be paid to
25 the political subdivisions.
26 §2291. Trial; judgment; costs; improvements
27 A. A nullity action shall be an ordinary tried as a summary proceeding.
28 governed by the Louisiana Code of Civil Procedure. Upon Except as otherwise
29 provided by R.S. 47:2266, upon conclusion of the action for nullity, the court shall
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1 either:
2 (1) Issue a preliminary order that the tax sale, an acquisition of full ownership
3 by a political subdivision, or a sale or donation of adjudicated property, as
4 applicable, lien auction will be declared a nullity.
5 (2) Render judgment dismissing the action with prejudice which shall be a
6 final judgment for purposes of appeal.
7 B.(1) The tax sale purchaser, the political subdivision, or the purchaser or
8 donee from a political subdivision shall be presumed to be a good faith possessor of
9 the property.
10 (2) Costs pursuant to Article VII, Section 25 of the Louisiana Constitution
11 and R.S. 47:2290 shall include costs of sending notice, costs of publication, and costs
12 of determining tax sale parties. Costs shall also include amounts set forth in Civil
13 Code Articles 496 and 497, if applicable.
14 (3) Within fifteen days after the rendering of the order under Paragraph
15 (A)(1) of this Section, the party claiming costs shall submit proof of costs. Proof of
16 costs may be made by affidavit or other competent evidence and may be contested
17 by the party claiming the nullity. A contest of costs shall be filed within fifteen days
18 after the filing of the proof of costs, and the contest shall be heard within forty-five
19 days after the filing of the proof of costs.
20 (4)(2) Within sixty days after the issuance of the order pursuant to Paragraph
21 (A)(1) of this Section, the court shall render a judgment of nullity, and the judgment
22 shall fix the costs allowed. This judgment shall be a final judgment subject to appeal.
23 * * *
24 Section 2. R.S. 47:2121, 2123, 2128, 2131, 2152, 2157, 2161, Part IV of Chapter 5
25 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, comprised of R.S.
26 47:2196 through 2238.9, R.S. 47:2271 through 2280, and 2288 are hereby repealed in their
27 entirety.
28 Section 3. The Louisiana State Law Institute is hereby authorized and directed to
29 review all statutes modified or repealed by this Act and make any necessary technical
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1 changes. The Institute shall make recommendation as it deems necessary to clarify, modify,
2 or eliminated antiquated provisions of law consistent with the provisions of this Act and to
3 submit its recommendations to the legislature on or before January 1, 2025.
4 Section 4. This Act shall apply to all taxable periods beginning on or after January
5 1, 2024.
6 Section 5. This Act shall take effect and become operative if the proposed
7 amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act
8 which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is
9 adopted at a state-wide election and becomes effective.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Clapinski.
DIGEST
SB 393 Original 2024 Regular Session Miller
Present law uses the term "taxes" throughout Chapter 5 of Subtitle III of Title 47 of the
Louisiana Revised Statutes of 1950.
Proposed law amends present law and replaces "taxes" with "statutory impositions"
throughout present law except when specifically referring to ad valorem taxes. "Statutory
impositions" is defined in present law to include ad valorem taxes and other charges
included on a property tax bill.
Present law provides that the purpose of present law includes the following:
(1)Encourage the payment and efficient collection of property taxes.
(2)Satisfy the requirements of due process.
(3)Provide a fair process and statutory price for the redemption of tax sales and
adjudicated property.
Proposed law repeals present law.
Present law defines the terms "acquiring person", "adjudicated property", "duly notified",
"governmental lien", "send", "tax sale", "tax sale party", "tax sale property", "tax sale
purchaser" and "tax sale title".
Proposed law repeals these definitions from present law.
Proposed law defines"delinquency obligation" as statutory impositions included in the tax
bill that are not paid by the due date, plus interest, costs, and penalties that may accrue.
Proposed law defines "forbidden purchase nullity"as a nullity of an action conducted in
violation of proposed law.
Proposed law defines "premium"as the amount paid at tax lien auction in excess of the
statutory impositions, interest, penalty, and costs.
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Proposed law defines "redemption price" as the amount calculated pursuant to proposed law
that is required to be paid in order to redeem a tax lien certificate.
Proposed law defines "tax lien auction" as the sale of a delinquent obligation.
Proposed law defines "tax lien certificate" as the written instrument evidencing the
delinquent obligation and the lien and privilege securing it that identifies the holder thereof.
Present law provides that delinquent ad valorem property taxes bear interest at a rate of 1%
per month.
Proposed law clarifies that the 1% interest per month is on a non-compounding basis and
allows for the imposition of a 5% penalty if statutory impositions remain unpaid after 90
days. Further provides that failure to pay statutory impositions allows the tax lien to be sold
at tax lien auction and that a tax lien has priority over all mortgages, liens, privileges, and
security interests.
Present law requires the tax collector to mail property tax bills to the tax debtor and each tax
notice party. If the property is sold at tax sale, future tax bills are required to be sent to the
tax sale purchaser.
Proposed law retains present law requirement that property tax bills be mailed to the tax
debtor and each tax notice party. Further requires the tax bill to inform tax debtor if there is
any unredeemed tax sale certificate or tax lien certificate.
Present law requires the tax collector to send written notice to each tax notice party when
the tax debtor has not paid all the statutory impositions that have been assessed on
immovable property. The notice informs recipients that if the statutory impositions are not
paid within 20 days of sending of the notice, the tax sale title to the property will be sold.
Proposed law retains present law notice requirement to each tax notice party. Further
requires the tax collector to include that assessment constitutes a lien and that if not paid
within 20 days that the lien will either be retained by tax collector or sold at auction.
Present law requires the tax collector to seize, advertise, and sell tax sale title to property
upon which delinquent taxes are due.
Proposed law repeals present law and requires the tax collector to advertise for sale by public
auction the delinquent obligation for statutory impositions and the lien securing it.
Present law requires that the tax collector resend notice by first class mail to the tax debtor
when the certified mail is returned. Further requires the tax collector to take additional steps
to notify including:
(1)Review the local telephone directory or internet for the tax debtor.
(2)Contact the assessor for potential updated addresses or other properties assessed in
the tax debtor's name.
(3)Examine the mortgage and conveyance records of the parish where the property is
located to determine whether there are any other transactions pertaining to the tax
debtor.
(4)Attempt personal or domiciliary service of the tax bill.
(5)Post a notice of the tax lien auction at the property.
(6)Perform a computer search of digitized records and data bases of the clerk of court
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words in boldface type and underscored are additions. SB NO. 393
SLS 24RS-350 ORIGINAL
or sheriff's office for addresses of other properties that may be assessed in the tax
debtor's name.
Proposed law retains present law and requires that notice be re-sent to the occupant of the
property as well.
Present law provides for the adjudication of property, including adjudication to political
subdivisions, minimum bid prices, pre-bidding procedures, donations of adjudicated
property, and the notice, form, affidavit, and disposition of proceeds from adjudicated
property.
Proposed law repeals present law and provides procedures for when the tax collector elects
to retain the tax lien and procedures for when the tax collector elects to sell the tax lien at
auction.
Proposed law provides that a tax lien certificate prescribes five years after recordation unless
an action to enforce tax lien is filed. Provides that if no action filed within five years,
recorder of mortgages shall cancel the inscription upon request of an interested party. Further
provides that the prescription period is suspended by filing of bankruptcy and otherwise
suspended or interrupted as provided by law.
Proposed law provides that after three years from recordation of certificate, the tax lien
certificate holder can institute proceeding to enforce a tax lien.
Proposed law requires that 90-180 days prior to filing an action to enforce the tax lien, tax
lien certificate holder shall send notice to all tax lien certificate holders and to all tax auction
parties.
Proposed law authorizes the tax lien certificate holder to make necessary repairs to the
property to comply with a notice/order of the political subdivision charged with enforcement
of property standards when authorized by a court.
Present law authorizes any person to request that notices sent to tax debtor also be sent to
requesting party.
Proposed law retains present law but adds that any such request is valid only for the current
year.
Proposed law provides a procedure for the tax lien enforcement process.
Proposed law provides for the redemption of the tax lien certificate by paying the redemption
price.
Effective if and when the proposed amendment of Article VII of the Constitution of La.
contained in the Act which originated as Senate Bill No. 119 of this 2024 R.S. of the
Legislature is adopted at a statewide election and becomes effective.
(Amends R.S. 47:1993, the headings of Chapter 5 and Part I of Subtitle III of Title 47 of the
Louisiana Revised Statutes of 1950, R.S. 47:2122, 2124, 2126, 2127, 2130, 2132-2136,
2151, 2153-2156, 2158-2160, 2162, 2163, Part V of Chapter 5 of Subtitle III of Title 47 of
the Louisiana Revised Statutes of 1950, comprised of R.S. 47:2241-2247, the heading of Part
VI and Subpart A of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes
of 1950, 2266, 2286, 2287, and 2289, 2290, 2291(A) and (B); adds R.S. 47:2127.1, 2140,
2150, 2151.1, 2160.1, and 2267, and repeals R.S. 47:2121, 2123, 2128, 2131, 2152, 2157,
2161, Part IV of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of
1950, comprised of R.S. 47:2196-2238.9, R.S. 47:2271-2280, and 2288)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.