La. Stat. tit. 47 § 2058

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2058 - [See Note] Records

Any tax collector, whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described herein, for each person, firm, corporation, or agent having assessed property, movable or immovable, within the district to which he has been appointed tax collector, shall be guilty of nonfeasance in office and be subject to removal therefrom in the manner prescribed in the Constitution of Louisiana. Each of the ledger accounts shall contain the assessment district and the number of the square in which each piece or kind of property is situated, the name of the streets bounding such squares, the assessed valuation of the property, and also the amount of taxes exigible and due the state on each piece or kind of property. Each account shall also show a complete list of property in the district, both movable and immovable, belonging to the party or parties in whose name or names the account shall be kept.

The tax collector shall maintain a record containing:

(1) Name of taxpayer making payment.

(2) Date of payment.

(3) The year for which the taxes are paid (a separate entry for each year).

(4) The amount paid in cash.

(5) The amount paid in bonds, warrants and other evidences of indebtedness.

(6) Total of principal of taxes for each year paid.

(7) Amount of interest paid.

(8) Amount of costs paid, and in such order as the Auditor may prescribe.

The state taxes paid shall be first entered, and afterwards like entry of the parish and district taxes shall be made. The tax collector shall make such entry or entries at the time the taxpayer makes the payment of taxes. This record shall be subject to inspection by the public at all times. A paper or electronic copy of the record shall be delivered to the parish treasurer who shall verify the accuracy of the record and within the first ten days of April, July, October, and January of each year, transmit to the auditor a sworn statement of the record, which statement it shall be the duty of the auditor to compare with the account rendered by the tax collector. In case of the failure of the tax collector to keep the record as above prescribed he shall be, upon complaint, dismissed from office, and shall be liable to fine and imprisonment, at the discretion of the court; and any parish treasurer willfully neglecting to verify or transmit, as above provided, shall incur a penalty of two thousand dollars. The false swearing of the parish treasurer shall be punished as directed by the criminal laws of this state in other cases of false swearing.

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CHAPTER 5. PAYMENT AND COLLECTION PROCEDURE; PROPERTY TAX LIEN AUCTIONS ; ADJUDICATED PROPERTY

PART I. GENERAL PROVISIONS; DEFINITIONS

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La. R.S. § 47:2058

H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.

Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..

See, now, Const. Art. X, §25.

This section is set out more than once due to postponed, multiple, or conflicting amendments.