§2127. Time for payment; interest and penalty; notification
A. Time for payment. Statutory impositions may be paid as soon as the tax roll is
delivered to the tax collector and, except as otherwise provided by law, shall be paid no later
than December thirty-first in each respective year. If not paid by that date, the statutory
impositions shall be considered delinquent the following day.
B. Interest and penalty.
(1)(a) All delinquent statutory impositions, whether levied on movable or immovable
property, shall bear interest from the day after the taxes were due, at the rate of one percent
per month or any part thereof, calculated on a noncompounding basis.
(b)Interest shall continue to accrue on the statutory impositions as provided in
Subparagraph (a) of this Paragraph until either of t
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§2127. Time for payment; interest and penalty; notification
A. Time for payment. Statutory impositions may be paid as soon as the tax roll is
delivered to the tax collector and, except as otherwise provided by law, shall be paid no later
than December thirty-first in each respective year. If not paid by that date, the statutory
impositions shall be considered delinquent the following day.
B. Interest and penalty.
(1)(a) All delinquent statutory impositions, whether levied on movable or immovable
property, shall bear interest from the day after the taxes were due, at the rate of one percent
per month or any part thereof, calculated on a noncompounding basis.
(b) Interest shall continue to accrue on the statutory impositions as provided in
Subparagraph (a) of this Paragraph until either of the following occurs:
(i) The statutory impositions are paid.
(ii) A tax lien certificate is issued for the delinquent obligation or, for statutory
impositions levied on movable property, the property is sold pursuant to the provisions of
Subpart A of Part III of this Chapter, R.S. 47:2141 et seq.
(2) If the tax lien is offered for sale at tax lien auction, a five percent penalty
calculated on the statutory impositions shall be assessed. Interest shall not accrue on the
penalty.
(3) 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 or 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 or penalty.
C. Tax lien. The delinquent obligation shall be secured by a lien and privilege in
accordance with the provisions of R.S. 47:1993(G). The lien and privilege shall have priority
over all other mortgages, liens, privileges, and other encumbrances. Except as otherwise
provided in R.S. 47:2267, all tax liens shall rank concurrently, irrespective of when the
statutory impositions become due or the tax lien certificates are recorded.
D. Failure to pay. If the total statutory impositions, interest, and costs due on
immovable property remain unpaid ninety days after becoming delinquent, the tax lien shall
be offered for sale at a tax lien auction in accordance with R.S. 47:2154. In the case of
unpaid statutory impositions due on movable property, the movable property shall be subject
to seizure and sale in accordance with the provisions of Subpart A of Part III of this Chapter,
R.S. 47:2141 et seq.
E.(1) Notification. As soon as practicable following delivery of the tax roll to the
tax collector in accordance with R.S. 47:2126, the tax collector shall send by United States
mail to each tax notice party written notice of statutory impositions due. The written notice
shall be sent to each tax debtor at the address listed on the tax roll and to each other tax
notice party at the address given in the request for notice pursuant to R.S. 47:2159.
(2) The written notice shall do each of the following:
(a) Disclose the total amount of statutory impositions due by the tax debtor for the
current year, the ward in which the property is located, and the number of the assessment.
(b) Direct the tax debtor to return the written notice to the tax collector with
remittance.
(c) Inform the tax debtor of the date by which statutory impositions must be paid and
that interest will accrue on the statutory impositions at the rate of one percent per month on
a noncompounding basis from the day after the statutory impositions were due.
(d) Indicate the existence of any prior unredeemed tax sale, tax sale certificate, or
outstanding tax lien certificate in connection with the immovable property.
(3) The failure to provide notice shall not affect the validity of the tax lien auction.
(4) The written notice shall be sufficient if it is in the following form:
Description of Charges
Amount
Estimated Amount Due
[Name of Tax District]
Total Statutory Impositions for
the Current Year
THIS AMOUNT IS THE
TOTAL OF AD VALOREM
TAXES AND OTHER
STATUTORY IMPOSITIONS
INCLUDED ON YOUR TAX
BILL DUE FOR THE
CURRENT YEAR. THE
OBLIGATION TO PAY AD
VALOREM TAXES AND
STATUTORY IMPOSITIONS
SHALL BE DELINQUENT
ON [DATE].
Property Address
Ward
Assessment No.
Legal Description
PLEASE REMIT BY [DATE]
*** ACCESS YOUR PROPERTY TAXES AND OTHER STATUTORY
IMPOSITIONS AND PAY ONLINE @
____________________________________ ***
NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST WILL
ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-COMPOUNDING BASIS UNTIL PAID.
Failure to pay the total statutory impositions, interest, and costs due before
may cause the tax lien to be offered for sale at tax lien auction.
[ ] INDICATE IF APPLICABLE: According to our records, the
property for which these statutory impositions are due has previously been
sold at a tax sale or tax sale title or tax lien certificate has previously been
issued. You should take steps immediately to remedy this threat to your
ownership. You may have a right of redemption or termination if timely
exercised.
Please fold and tear along perforated line.
[YEAR] PROPERTY TAX AND STATUTORY IMPOSITIONS NOTICE
[Name & Address of Tax Collector]Amount Due:
Ward:Assessment No.:
[Name & Address of Tax Debtor]Due Date:
Make check payable to:__________________________________
• Retain the top portion of this form for your records.
• Write account number on your check. The canceled check will serve as your
receipt.
• For [name of political subdivision] tax information only call [number] or fax
[number].
• Access your property tax and pay online @ [internet address].
• Change of address requests and questions regarding the assessed value of the
property should be directed to:
(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:___________________________________________"