§ 47:2148 — Movable property; payment of taxes by party taking possession

Louisiana § 47:2148

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2148. Movable property; payment of taxes by party taking possession
A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial
or court officer or functionary takes possession of movable property, he shall pay at once all
the taxes that may be due or may become due upon the same, and if he fails to do so, he shall
become responsible personally upon his bond for the payment of the same. He shall file with
his provisional and final accounts in the case or proceeding a certificate of the tax collector
showing that all taxes upon such property seized or administered have been paid, and in the
event of failure to do this, he shall not be discharged upon his official bond.
B. The tax collector shall also have the right to proceed by rule at any time in the
court having custody of movable property or the proceeds thereof to compel such sheriff,
constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the
property, without waiting for proceedings on final account or tableau of distribution.
NOTE: Redesignated from R.S. 47:2147.

Legislative History

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