Louisiana 2018 Regular Session

Louisiana Senate Bill SB511

Introduced
4/2/18  
Refer
4/3/18  
Refer
4/3/18  
Report Pass
4/9/18  
Report Pass
4/9/18  
Engrossed
4/11/18  
Engrossed
4/11/18  
Refer
4/12/18  
Refer
4/12/18  
Report Pass
4/24/18  
Report Pass
4/24/18  
Enrolled
5/18/18  
Enrolled
5/18/18  
Chaptered
5/30/18  
Chaptered
5/30/18  

Caption

Provides relative to tax sales and post-sale notice. (8/1/18) (EN NO IMPACT GF EX See Note)

Impact

The implementation of SB511 is expected to streamline operations concerning tax sales within the state. By formalizing the process of notification to succession representatives or curators, the bill addresses potential complications that arise when tax sale parties are deceased. This change could reduce the legal ambiguities surrounding tax sales, potentially leading to more efficient resolutions and preventing undue delays in property tax collections.

Summary

Senate Bill 511 introduces new provisions related to tax sales and the notice requirements for post-sale situations. Specifically, it amends Louisiana Revised Statutes to clarify that if a tax sale party has passed away, notification of the tax sale will be deemed sufficient if it is directed to the succession representative or to a curator as stipulated in the Code of Civil Procedure. The enactment of this bill aims to simplify the notification process during tax sales, especially concerning deceased parties, thereby ensuring that legal proceedings can continue in a seamless manner.

Sentiment

Overall, the sentiment regarding SB511 appears to be neutral to positive, as it seeks to improve existing regulations without imposing significant new obligations or burdens on stakeholders. There were no recorded dissenting votes during the Senate's approval process, indicating a general consensus among legislators about the need for clearer procedures in tax sale notifications.

Contention

While SB511 has not faced substantial opposition, it does raise questions about how the notification to succession representatives or curators will be practically implemented. Some concerns may arise regarding the clarity and efficacy of these notices and the responsibilities of the involved parties. Ensuring that the notification reaches the appropriate individuals without creating additional bureaucratic hurdles will be essential for the success of the bill.

Companion Bills

No companion bills found.

Previously Filed As

LA SB605

Provides for procedures and notifications required for tax sales. (8/1/12) (EN INCREASE LF EX See Note)

LA SB282

Provides relative to prescription drug pricing. (8/1/18) (EN NO IMPACT See Note)

LA SB529

Provides for direct payment of state and local sales tax due on purchases by certain nonprofit subsidiaries. (7/1/18) (EN NO IMPACT GF RV See Note)

LA SB97

Provides relative to the sales and use tax exemption for feed, seed, and fertilizer used by commercial farmers. (1/1/18) (EN SEE FISC NOTE See Note)

LA SB444

Provides for the dedication of sales tax on motor vehicles to the Transportation Trust Fund. (8/1/18) (OR -$53,333,333 GF RV See Note)

LA SB373

Provides for the required reporting of certain revenue, exemptions, credits, rebates in the tax exemption budget and on LaTrac. (8/1/18) (EN NO IMPACT See Note)

LA SB283

Provides relative to local sales tax administration. (1/1/21) (RE NO IMPACT LF RV See Note)

LA SB325

Provides relative to abortion clinics and services. (8/1/18) (EN NO IMPACT See Note)

LA SB259

Provides relative to collection of certain disallowed tax benefits from taxpayers. (8/1/18) (EN SEE FISC NOTE GF RV See Note)

LA SB123

Provides for notice for seizure and sale of immovable property for nonpayment of taxes. (gov sig) (OR INCREASE LF EX See Note)

Similar Bills

No similar bills found.