Louisiana § 47:2145 Movable property; summary seizure to secure payment

Louisiana Statutes

§ 47:2145 — Movable property; summary seizure to secure payment

Louisiana·Title 47 Revenue and Taxation

§2145. Movable property; summary seizure to secure payment
The tax collector shall seize the movable property of any tax debtor without notice
when he believes that such seizure is necessary to enable him to collect any tax due by the
debtor, and he shall make such seizure whenever he has good reason to believe that the tax
debtor will conceal, part with, or dispose of the movable property, which fact must be made
to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the
property in the manner provided for in judicial sales and shall sell, for cash, cashier's check,
certified check, money order, or wire transfer, without appraisement, the least amount of the
property seized which any bidder will buy for the amount of the taxes, interest, penalties, and

Free access — add to your briefcase to read the full text and ask questions with AI

§2145. Movable property; summary seizure to secure payment
The tax collector shall seize the movable property of any tax debtor without notice
when he believes that such seizure is necessary to enable him to collect any tax due by the
debtor, and he shall make such seizure whenever he has good reason to believe that the tax
debtor will conceal, part with, or dispose of the movable property, which fact must be made
to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the
property in the manner provided for in judicial sales and shall sell, for cash, cashier's check,
certified check, money order, or wire transfer, without appraisement, the least amount of the
property seized which any bidder will buy for the amount of the taxes, interest, penalties, and
costs.
NOTE: Redesignated from R.S. 47:2144.
NOTE: Former R.S. 47:2145 redesignated as R.S. 47:2146 by Acts 2025, No. 411,
§4.

Louisiana § 47:2145 (Movable property; summary seizure to secure payment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.