Louisiana Revised Statutes 47:2051.2 – Livingston Parish; collection of municipal taxes
Terms Used In Louisiana Revised Statutes 47:2051.2
- Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702
A. The sheriff and tax assessor of Livingston Parish and the governing authority of the city of Denham Springs may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the municipality.
B. Any such agreement shall include all of the following:
(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.
(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.
(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.
(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include:
(a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.
(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.
(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.
(d) Provision for the transfer to the municipality of property which fails to sell.
C. The governing authority of the city of Denham Springs may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.
Acts 1999, No. 1106, §1.