§2146. Movable property; additional sanction for tax collection
A.When it is necessary, the tax collector shall seize, advertise in the manner
provided for judicial advertisement, and sell any other property belonging to the tax debtor
to collect the taxes, interest, and costs due by the debtor for whatever it will bring in cash,
without appraisement, and in such case, the tax collector shall make sales of the property of
delinquent tax debtors as often as he is able to find any property of the debtors, until all the
taxes, interest, and costs due by them are paid.
B.If the collector cannot make a seizure of the movable property liable for the tax
assessed against it, either because of the nature of the property assessed or because the owner
or his representative holds it in his possessi
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§2146. Movable property; additional sanction for tax collection
A. When it is necessary, the tax collector shall seize, advertise in the manner
provided for judicial advertisement, and sell any other property belonging to the tax debtor
to collect the taxes, interest, and costs due by the debtor for whatever it will bring in cash,
without appraisement, and in such case, the tax collector shall make sales of the property of
delinquent tax debtors as often as he is able to find any property of the debtors, until all the
taxes, interest, and costs due by them are paid.
B. If the collector cannot make a seizure of the movable property liable for the tax
assessed against it, either because of the nature of the property assessed or because the owner
or his representative holds it in his possession or under his control in such a manner that the
tax collector cannot lay hands upon it and refuses on demand to deliver the same to the tax
collector, the tax collector shall have the power to seize any other property belonging to the
tax debtor, or he may take into the court having jurisdiction of the subject matter a summary
rule upon the person assessed or his representative, as the case may be, returnable in five
days, in vacation as well as term time, to compel the delivery to him of said property or so
much thereof, if the same be divisible in kind, as may be necessary to realize at public sale
the amount of the taxes, costs, and penalties. All answers to rules shall be in writing and
shall set forth specifically all defenses relied on by the tax delinquent and shall be made on
or before the time in which the rule is made returnable. If the tax collector employs the
services of an attorney to bring a summary rule to compel delivery of property, the tax debtor
shall pay the sum of twenty percent of the taxes, penalties, and interest due by the debtor, as
attorney fees, which amount shall be collectable in the same manner as the taxes, interest,
penalties, and costs due by such debtor.
C. The tax collector is authorized to seize and sell any growing or gathered crops or
shares therein whenever such seizure may be necessary to collect taxes assessed. The tax
collector is also authorized to proceed in the courts to procure the garnishment of any salary,
compensation, or reward for personal services, or of any obligations, rights, credits, or debts
due to the tax debtor in any form whatever whenever such garnishment may be necessary to
collect such taxes. No deposits or security for costs shall be required in such cases.
D. The state and its subdivisions and all cities, towns, and villages shall have a first
lien and privilege on all movable property for the payment of all taxes on personal property,
in all judicial or insolvency proceedings, receiverships, or liquidations, whether seizure has
been made or not, for such taxes previous to such proceedings, receiverships, or liquidations.
E. All movable property sold for the collection of delinquent taxes shall be
immediately delivered without the right of redemption into actual possession of the purchaser
by the tax collector, who shall have full authority and power to make all the seizures
necessary to take and deliver such actual possession.
F. However, if the tax collector is unable to locate the debtor, any of the movable
property liable for the said tax, or any other movable property belonging to the tax debtor,
the said tax collector shall make a notation on the tax rolls "NO PROPERTY FOUND".
Making such notation on the tax rolls shall relieve said tax collector from any further
obligation for the collection of said tax, provided, however, nothing herein shall discharge
the obligation of the tax debtor, and if property is found or the tax debtor is located, the tax
collector shall proceed to collect such taxes as are due.
NOTE: Redesignated from R.S. 47:2145.
NOTE: Former R.S. 47:2146 redesignated as R.S. 47:2147 by Acts 2025, No. 411,
§4.