§ 47:2144 — Movable property; procedure when removed from parish or municipality before

Louisiana § 47:2144

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2144. Movable property; procedure when removed from parish or municipality before
payment
When movable property is moved from the parish or municipal corporation in which
it is assessed to any other parish or municipal corporation in this state before the taxes on the
property are paid, or moved from a municipality to another part of the same parish, and the
taxes are not paid by the owner of the property when due, the tax collector of the parish or
municipality in which the property is located, at the request of the tax collector of the parish
or municipality from which such property was moved, at the time when the taxes were due,
or subsequent thereto, shall enforce the collection of all taxes due on the property by seizure
and sale in accordance with law. When taxes are collected in accordance herewith, the tax
collector making the collection shall forward the full amount of taxes collected, including
interest and penalties, to the tax collector of the parish or municipal corporation in which the
property was assessed, but may retain all amounts collected for costs incurred in making the
collection.
NOTE: Redesignated from R.S. 47:2143.
NOTE: Former R.S. 47:2144 redesignated as R.S. 47:2145 by Acts 2025, No. 411,
§4.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.