§ 47:2126 — Duty of assessors; single assessment; exception

Louisiana § 47:2126

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2126. Duty of assessors; single assessment; exception
Each assessor shall deliver to the appropriate tax collector the tax roll for the year in
which taxes are collectible by November fifteenth of each calendar year, except as otherwise
provided by law. At the same time, the assessor shall deliver the tax roll to the recorder of
mortgages for the parish in which property subject to the taxes is located. The assessor shall
use reasonable efforts to list on the tax roll all co-owners of record of the property. The tax
roll shall be updated as of January first or later of the year in which the taxes are collectible.
There shall be only one assessment for each tax parcel, and the full assessment shall be on
each tax bill sent pursuant to R.S. 47:2127 (D); however, if requested by a tax debtor, the
assessor may, but shall not be obligated to, make separate assessments for undivided interests
in each tax parcel. The assessor shall not list the name of a tax lien certificate purchaser on
the tax roll.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No. 379, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.