§ 47:2052 — Oath and execution of bond

Louisiana § 47:2052

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2052. Oath and execution of bond
A. Every tax collector shall, before entering upon the duties of his
office, take and subscribe to the oath of office prescribed by the constitution
and laws of the state, and file the same with the legislative auditor.
B. The tax collector of the several parishes, the parishes of Orleans and
East Baton Rouge excepted, shall, before commencing the discharge of their
duties give bond for their term of office as provided in R.S. 13:5550 and
13:5551 in a sum which shall be one thousand dollars over the full amount of
the state and parish taxes levied according to the last filed assessment roll of
the parish; provided that in no parish shall the bond exceed twenty thousand
dollars. The bond of the tax collector shall be conditioned on: the diligent
collection of all taxes listed and assessed in his parish; an oath before a clerk
of court or notary public as to all delinquent taxes that he has not been able to
collect such taxes; the punctual sale of property to pay all delinquent taxes; the
faithful and prompt payment into the state treasury of all taxes collected by
him, less his lawful commission; and the performance of such other duties as
may be prescribed by law.
C. The fidelity and faithful performance bond or bonds to be furnished
by the tax collector for the city of Baton Rouge and the parish of East Baton
Rouge shall be in the amount of three hundred thousand dollars, and shall
cover the sheriff and all deputies and employees handling tax funds. The
reasonable and necessary premiums to be paid for the bond or bonds provided
herein for the tax collector of the city of Baton Rouge and the parish of East
Baton Rouge shall be paid on a pro rata basis by the political subdivisions for
which the sheriff serves as ex officio tax collector and the proceeds of any
forfeiture of the bond or bonds shall be paid in the same ratio and on the same
basis.
D. The bond to be executed by the state tax collector in the city of New
Orleans shall be one hundred thousand dollars, subject to being increased as
provided in Subsection B hereof. The reasonable and necessary premiums to
be paid for the bond provided herein for the tax collector of New Orleans shall
be payable out of the salary and expense fund provided for the office of state
tax collector for the city of New Orleans.
E. The bond to be executed by the state tax collector for the city of
New Orleans shall be approved by the governor. The bond or bonds for the
state tax collector for the city of New Orleans, and the parish of East Baton
Rouge and the city of Baton Rouge shall be recorded in the mortgage office or
records of the parish of Orleans and East Baton Rouge respectively, and in all
other parishes in which the principal owns real estate, and shall operate as a
legal mortgage upon all real estate of the principal therein; and shall be
conditioned that the principal shall: carefully, impartially and diligently collect
all taxes assessed therein; punctually sell property to pay all delinquent taxes,
faithfully and promptly pay into the state treasury all taxes collected by him,
and do and perform such other duties as are or may be prescribed by law.

Legislative History

Amended by Acts 1972, No. 298, §2; Acts 1974, No. 406, §2; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.