2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:2153 Notice of delinquency and tax sale

§2153.  Notice of delinquency and tax sale

A.  On the second day after the deadline for payment of taxes each year, or as soon thereafter as possible, the tax collector shall send a written notice by United States mail postage prepaid to each tax notice party when the tax debtor has not paid all the statutory impositions which have been assessed on immovable property, notifying the person that the statutory impositions on the immovable property shall be paid within twenty days after the sending of the notice or as soon thereafter before the tax sale is scheduled, or that tax sale title to the property will be sold according to law.  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 taxes are delinquent after December thirty-first.  The law requires interest be charged as follows:  A flat rate of one percent (1%) per month on delinquent ad valorem taxes.
*If monies for payment of taxes 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 taxes are not paid within twenty days after this date, the political subdivision will proceed to sell tax sale title to the property at [list location of the tax sale] beginning on [list first day of sale].  You will have the right to pay the amounts due until the day before the actual sale.  If tax sale title to the property is sold, you will have three years [or other applicable redemptive period] from the date of the filing of the tax sale certificate in which to redeem the property according to law, but in order to redeem, you will be required to pay a 5% penalty and 1% per month on the amounts past due together with other costs in accordance with 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

[Name of Tax Collector and Address]

Total Statutory Impositions Due
Interest
Cost
Total

[Tax Collector Name]

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)  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 to the tax debtors of the delinquency and to advertise for sale the consolidated delinquent tax list under one form two times within thirty days in the official journal of the political subdivision.  The publication and advertisement shall be sufficient if it is in the following form:

"DELINQUENT TAX 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, at ____________________, within the legal hours for judicial sales beginning at __________ o'clock a.m. on __________, the __________ day of __________, ____, and continuing on each succeeding legal day, until said sales are completed, tax sale title 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 the rate of one percent (1%) per month until paid and all costs.  The names of said delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable property assessed to each to be offered for sale 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 to be offered for sale.)

On the day of sale I will sell a tax sale title to such portions of the property as each tax debtor will point out and, in case the debtor will not point out sufficient property, I will at once and without further delay sell the least quantity as undivided interests of said property of any tax debtor which any bidder will buy for the amount of the statutory impositions for which the sale is made, together with interest and costs due by said tax debtor.  The sale will be without appraisement, for cash or other payment method acceptable to the tax collector, in legal tender money of the United States, and the tax sale title to property sold will be redeemable at any time during the applicable redemptive period by paying the price given, including costs and five percent (5%) penalty thereon, with interest at the rate of one percent (1%) per month until redeemed."

(2)  For the purpose of tax sales, it shall be sufficient to advertise all property in the name of the tax debtor at the time the assessment was made.

(3)  For the purpose of tax sales, it shall be sufficient to assess and describe 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 assessment 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 sale 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 the property sold can be reasonably identified.  When advertisements are required to be made in relation to the sale of property for unpaid taxes, the advertisements shall be made in the English language only.

(5)  On the day of sale, the tax collector shall sell the portion of the property which the debtor points out.  If the debtor does not point out any property or sufficient property, the tax collector shall sell immediately the least quantity of the property, determined by undivided interests, which any bidder will buy for the amount of taxes, interest, penalties and costs.  Except as provided in R.S. 47:2196(D), the purchase price or bid price is the amount of taxes, interest, penalties and costs, and the bidding is by undivided interests with the initial bid being one hundred  percent and thereafter declining from the initial bid.  As an alternative to the procedure for bidding by undivided interest as provided by this Section, upon agreement between the tax collector and the local governing authority, any bidder may elect to bid down the five percent penalty, as provided for in Article VII, Section 25(B)(1) of the Constitution of Louisiana, in increments of one-tenth of a percent.  The tax collector may determine and establish that the least quantity that can be sold by undivided interests is one percent or less of the whole.  The tax sale shall convey, and the purchaser shall take, tax sale title in the undivided interest bid in the entirety of the property, or in the case of separate assessments for undivided interests in the property, tax sale title in the undivided interest bid in the entirety of the undivided interest, intended to be assessed and sold as it was owned by the delinquent tax debtor regardless of any error in the dimensions or description of the property as assessed and sold.  The tax collector in the advertisement or tax sale may give the full description according to original titles.

(6)  Except as otherwise provided in this Subpart, the tax sale shall be conducted in the manner provided by law for judicial sales.  This provision shall not be construed to prohibit the tax collector from conducting the tax sale by using an online or electronic bidding process consistent with the law governing judicial sales.

C.  Within thirty days after the filing of the tax sale certificate, or as soon thereafter as possible, the tax collector shall research the records of the recorder of conveyances on all property to which tax sale title was sold to tax sale purchasers for any transfers of the property that occurred after the preparation of the tax roll for the year that the property was sold for taxes.  If there has been a transfer, within thirty days after filing a tax sale certificate, the tax collector shall use reasonable efforts to send the new owner a written notice that tax sale title to the property was sold.  The notice shall state the amount necessary to redeem the property.  This notice shall also advise the owner that the property may be redeemed at any time within three years or other applicable redemptive period after the date of filing of the tax sale certificate.  This shall serve as the required notice to the transferee in Subsection A of this Section.  This notice shall be sufficient if it is in the following form:

"[Date]

[Name of New Owner]

RE:      Property No. _______________

Ward ___________ Section No. ______ Assessment No. ___________

Subd. ___________________________   Lot _____________________

Dear Sir/Madam,

This is an important notice.  Please read it carefully.  We are writing to inform you that the property taxes for the above noted property were not paid, and tax sale title to the property was sold to a tax sale purchaser for delinquent taxes for the [insert year(s)].  You may redeem this property within three years [or other applicable redemptive period] from __________________ by paying to the [name of tax collector] the amount due stated in or enclosed with this document.  The redemptive period will expire on _______________.  Under some circumstances, the third party buyer may be entitled to take actual possession and full ownership of the property after this time.

After the expiration of the redemptive period the property cannot be redeemed.  Continued possession of the property does not extend the redemptive period.

Please contact the [name of tax collector] if you believe that you received this notice in error, have sold or transferred this property, or for further information and assistance.

Thank You,

Tax Collector of [name of political subdivision]

This notice concerns only the property described in the "regarding" portion of this letter; the address of that property may or may not be the same as the mailing address of this notice.  Again, please contact our office if you feel that you received this notice in error.

[Enclose or list the amount of statutory impositions due.]"

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2009, No. 511, §2.