Louisiana Revised Statutes 47:2127 – Time for payment; interest; notification
Terms Used In Louisiana Revised Statutes 47:2127
- immovable property: means and includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot. See Louisiana Revised Statutes 47:1702
- 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
- Send: means either of the following:
(a) To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances. See Louisiana Revised Statutes 47:2122
- Tax debtor: means , as of the date of determination, the person listed on the tax roll in accordance with La. See Louisiana Revised Statutes 47:2122
- Tax notice party: means , as of the date of determination, the tax debtor and any person requesting notice pursuant to La. See Louisiana Revised Statutes 47:2122
- Tax sale: means the sale or adjudication of tax sale title to property pursuant to La. See Louisiana Revised Statutes 47:2122
A. Time for Payment. Taxes assessed shall be due in that calendar year as soon as the tax roll is delivered to the tax collector, and they shall be paid on or before December thirty-first in each respective year.
B. Interest. The interest on all ad valorem taxes, whether levied on movable or immovable property, which are delinquent shall begin on the first calendar day following the deadline for payment of taxes, and shall bear interest from that date until paid, at the rate of one percent per month or any part thereof. In the event of an erroneous assessment and adjustment by the tax commission, the tax debtor shall have fifteen days after the date of receipt of notice of the revised assessment in which to pay the adjusted amount without interest penalty. If the address provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in which to pay without interest penalty.
C. Notification. As soon as practical following the sending of the tax roll to the tax collector as required by Subsection A of this Section, the tax collector shall use reasonable efforts to send each tax notice party written notice by United States mail of taxes due, at the address listed for each tax debtor on each tax roll. The written notice shall disclose the total amount of taxes due by the tax debtor for the current year, the ward in which the property is located, and the number of the assessment. The written notice shall request the tax debtor to return the written notice to the tax collector with remittance and shall remind the tax debtor of the date that taxes become delinquent following issuance of the notice and that interest will accrue on the taxes from and after the date the taxes become delinquent. Interest shall accrue at the rate prescribed by law, which rate, or a brief description of the manner in which the rate is calculated, shall be stated in the written notice. The tax collector may also notify any other tax sale party but shall not be obligated to do so. The written notice shall be deemed sufficient if it is in the following form:
[Name of Political Subdivision]
[YEAR] Property Tax Notice
[List All Tax Notice Parties and their addresses]
[Name of Tax District]
Total Taxes
Property Address
Legal Description
*** ACCESS YOUR PROPERTY TAXES AND PAY ONLINE @
____________________________________ ***
Please fold and tear along perforated line.
[YEAR] PROPERTY TAX NOTICE
[Name & Address of Tax Collector]
Amount Due:
[Name & Address of Tax Debtor]
Due Date:
Make check payable to:__________________________________
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Retain the top portion of this form for your records.
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Write account number on your check. The canceled check will serve as your receipt.
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For [name of political subdivision] tax information only call [number] or fax [number].
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Access your property tax and pay online at [Internet address].
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Change of address requests and questions regarding the assessed value of the property should be directed to:
[Name & Address of Tax Collector]
(Tax records cannot be changed without instructions from the respective parish tax assessor)
Please sign below and return this portion of notice with check made payable to: [______________________]
These taxes paid by: ____________________________________________
Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. Jan.1, 2009.