La. Revenue and Taxation § 47:2055
The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against tax collectors and their sureties upon the production of a certificate from the auditor and president of the parish governing authority certifying to their having paid into the state and parish treasury all moneys collected by them by virtue of their office and to their faithful collection of all taxes for the collection and payment of which the bonds and mortgages, as the case may be, where given, and of the faithful performance of their duties as collectors in accordance with such bonds and mortgages; provided that the auditor and presidents of the police juries shall not give a certificate of discharge to any collector until they are satisfied that the delinquent list returned is correct; provided further that no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against the tax collectors unless the certificates of the auditor and president of the parish governing authority fully releasing such tax collector from the obligation of such bond or mortgages is first obtained and prolonged in such court.
La. Revenue and Taxation § 47:2055