§2153. Notice of delinquency; tax lien holder; tax lien auction
A.No later than the first Monday of February of each year, or as soon thereafter as
possible, the tax collector shall send a written notice by certified mail, return receipt
requested, to each tax notice party when the tax debtor has not paid all of the statutory
impositions assessed on immovable property for the previous year. The notice shall inform
the tax notice party that if the statutory impositions are not paid within twenty days after the
sending of the notice, or as soon thereafter before the tax lien auction is scheduled, the tax
collector will advertise for sale by public auction the tax lien and that the tax collector will
issue in favor of the winning bidder and record in the mortgage records a tax lien certifica
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§2153. Notice of delinquency; tax lien holder; tax lien auction
A. No later than the first Monday of February of each year, or as soon thereafter as
possible, the tax collector shall send a written notice by certified mail, return receipt
requested, to each tax notice party when the tax debtor has not paid all of the statutory
impositions assessed on immovable property for the previous year. The notice shall inform
the tax notice party that if the statutory impositions are not paid within twenty days after the
sending of the notice, or as soon thereafter before the tax lien auction is scheduled, the tax
collector will advertise for sale by public auction the tax lien and that the tax collector will
issue in favor of the winning bidder and record in the mortgage records a tax lien certificate.
The notice shall be sufficient if it is in the following form:
"Year
Ward
Sect.
Ass. #
Property #
Notice #
********PLEASE NOTE********
[NAME OF POLITICAL SUBDIVISION]
*By law your ad valorem taxes and other statutory
impositions are delinquent after December thirty-first. The law requires interest be charged as
follows: A flat rate of one percent (1%) per month
on a noncompounding basis on delinquent ad
valorem taxes and other statutory impositions.
*If monies for payment of ad valorem taxes and
statutory impositions are in escrow, please forward
tax notice to your mortgage company.
*If a receipt is requested, enclose a self-addressed
stamped envelope along with your payment.
*Please notify the sheriff's office or the assessor's
office with all address changes.
*For questions about assessed value or millages
contact:
Assessor's Office:
Property Tax Dept:
*Payment may be made online at
__________________________
*[DATE OF NOTICE]. If ad valorem taxes and
statutory impositions are not paid in full within
twenty (20) days after this date, the tax collector
will proceed to auction the tax lien for payment of
taxes and other statutory impositions at [list
location of the tax lien auction] beginning on [list
first day of sale] and will issue a tax lien certificate
in favor of the winning bidder. The tax lien
certificate will be prima facie evidence of the
validity of the tax lien and the assignment to the
tax lien purchaser. You will have the right to pay
the amounts due until the day before the auction. If
the tax lien is sold at auction, you may terminate
the lien according to law, but in order to terminate,
you will be required to pay the delinquent
obligation, which includes the five percent (5%)
penalty, and interest not to exceed the rate of one
percent (1%) per month on a noncompounding
basis computed on the amount paid at auction by
the tax lien certificate purchaser, together with
other amounts in accordance with law.
*Until judgment of court is executed, the above-described tax lien auction shall not serve to
terminate any ownership interest or right to
possession that you have in the property. During
the termination period, the tax lien certificate
holder may not subject you to any eviction
proceeding and is not entitled to collect any lease
or rental payments. Any attempt to do so is
unlawful and will subject the lienholder to penalty
by law.
Total Assessed
Value Tax
Distributions
Millages
Homestead
Exemption
Taxes and other
Statutory
Impositions
Due
Assessment Information
[add taxing
districts]
[add amount of
tax due each
district]
Total Assessed Value
Property Description
Total Statutory
Impositions Due
Interest
Costs
Total
Total Statutory Impositions Due
Interest
Cost
Total
YEAR
WARD
SECT
ASS.#
PROPERTY
NOTICE #
Name of Tax Debtor
[address]
Make checks payable to: [Tax Collector Name]
Mail this portion of tax bill and payment to:[address]"
B.(1) If the certified mail sent to the tax debtor is returned for any reason, the tax
collector shall resend the notice by first class mail and to "occupant" at the address listed and
shall take additional steps to notify the tax debtor of the delinquent statutory impositions and
pending tax lien auction, which shall include at least three of the following:
(a) Review the local telephone directory or internet for the tax debtor.
(b) Contact the assessor for potential updated addresses or other properties assessed
in the tax debtor's name.
(c) Examine the mortgage and conveyance records of the parish where the property
is located to determine whether there are any other transactions pertaining to the tax debtor.
(d) Attempt personal or domiciliary service of the tax bill.
(e) Post a notice of the tax lien auction at the property.
(f) Perform a computer search of digitized records and databases of the clerk of court
or sheriff's office for addresses of other properties that may be assessed in the tax debtor's
name.
(2) The tax collector shall send the notice by first class mail to all addresses that the
tax collector discovers pursuant to Paragraph (1) of this Subsection and reasonably believes
may be valid addresses for the tax debtor.
(3) The tax collector may recover all reasonable and customary costs actually
incurred in complying with Paragraphs (1) and (2) of this Subsection.
C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last
of the written notices are sent, or as soon thereafter as practicable, the tax collector shall
proceed to publish a notice of the delinquency and to advertise for auction the consolidated
delinquent tax list under one form in the official journal of the political subdivision. The
publication and advertisement shall be sufficient if it is in the following form:
"DELINQUENT TAX AND STATUTORY IMPOSITION LIST
______________________________ vs. Delinquent Tax Debtors
(insert appropriate taxing bodies)
By virtue of the authority vested in me by the constitution and the laws of the state
of Louisiana, I will sell by public auction, at ____________________, beginning at
__________ o'clock a.m. on __________, the __________ day of __________, ____, and
continuing on each succeeding legal day, until the auction is completed, the tax lien. I will
issue in favor of the winning bidder and record in the mortgage records a tax lien certificate
to all immovable property on which taxes are now due to ___________________________,
to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____,
together with interest thereon from January 1, ____, at a rate not to exceed one percent (1%)
per month on a noncompounding basis until paid and all costs. The names of the delinquent
tax debtors, the amount of statutory impositions due, including any due for prior years, and
the immovable property assessed to each for which a tax lien certificate will be issued are
as follows: (Insert names of delinquent tax debtors in alphabetical order, the amount of
statutory impositions due, including any due for prior years on each specific piece of
property, and the description of each specific piece of immovable property for which a tax
lien certificate will be issued.)
At the auction, I will sell the tax lien to the winning bidder. The sale will be for cash
or other payment method acceptable to the tax collector, in legal tender money of the United
States.
At any time prior to the institution of an action to enforce the tax lien, the tax lien
may be extinguished by paying the price paid at auction together with interest at the rate
established at the tax lien auction which shall not exceed one percent (1%) per month on a
noncompounding basis computed on the amount paid at auction by the tax lien certificate
purchaser until terminated, a penalty at the rate of five percent (5%), and costs reimbursable
pursuant to R.S. 47:2156. The termination payment shall also include the amount of any
subsequent parish and municipal statutory impositions paid by the tax lien certificate holder,
together with the applicable five percent (5%) penalty and any applicable interest computed
on the statutory impositions at a rate of one percent (1%) per month on a noncompounding
basis."
(b) In addition to the notice required to be published pursuant to Subparagraph (a)
of this Paragraph, the tax collector may elect to publish via the internet the portion of the
notification and advertisement that details the names of delinquent tax debtors, the amount
of statutory impositions due, and the description of each specific piece of immovable
property for which a tax lien certificate will be issued. In the instance of using the internet
for the detailed listing of properties for which a tax lien certificate will be issued, the tax
collector shall provide, within the original printed notification or advertisement, the web
address where the comprehensive list of tax debtors and properties can be viewed.
(2) For the purpose of tax lien auctions, it shall be sufficient to advertise all property
in the name of the tax debtor at the time that the assessment was made.
(3) For the purpose of tax lien auctions, it shall be sufficient to assess, describe, and
advertise all property assessed in the following manner: by designating the tract or lot by the
name by which it is commonly known, or by the number or letter by which it may be usually
designated upon the regular tax roll or upon an official or private plan or sketch or by giving
the boundaries or the names of the owners upon each side, or by the dimensions or
description or name given in the act transferring the ownership thereof, or by such other
further description as may furnish the means of reasonable identification.
(4) No tax lien auction shall be set aside or annulled for any error in description or
measurement of the property assessed in the name of the tax debtor, provided that the
property can be reasonably identified. No judgment annulling a tax sale or tax lien auction
shall have effect until the price and all statutory impositions and costs are paid; however, this
shall not apply to sales annulled because the taxes were paid prior to the date of sale.
(5) The tax collector may require all registered tax lien auction participants to
provide a deposit, not to exceed one thousand dollars, prior to the commencement of the tax
lien auction. If a deposit is required, the deposit of the winning bidder shall be applied
toward the sale price at the time of purchase. A deposit from a nonwinning bidder shall be
returned or refunded to the depositor no later than fourteen days after the close of the auction.
The deposit shall be made in a form approved by the tax collector.
D. The failure of the tax collector to properly advertise the tax lien auction as
specified in this Section shall not be a basis to annul the tax lien auction under R.S. 47:2286.