2014 Louisiana Laws
Revised Statutes
TITLE 33 - Municipalities and Parishes
RS 33:4045.1 - City of Lake Charles; amount assessed placed on tax rolls; installments; cash discount; enforcement of liability
§4045.1. City of Lake Charles; amount assessed placed on tax rolls; installments; cash discount; enforcement of liability
A. Notwithstanding the provisions of R.S. 33:4045, in the city of Lake Charles the amounts assessed in the ordinance adopted pursuant to R.S. 33:4044 shall be placed upon the tax rolls and divided into equal installments. The number of required installments shall be determined by the governing authority of the city. The first installment shall be due and payable at the same time as the taxes of the year in which the work is completed and the remaining installments will be due and collectable during the period that the regular taxes are collectable by the city of Lake Charles. The day of delinquency of these installments shall be the thirty-first day of December of the year in which each installment falls due in principal or in interest. Each installment shall carry the same rate of interest as does the certificate issued by the governing authority of the city of Lake Charles, and the interest shall be paid annually on the unpaid installments.
B. The owner of the property assessed under the provisions of this Subpart may pay in cash within ten days after the adoption of the ordinance accepting the work, as provided by R.S. 33:4044, and shall receive on account of the cash payment a discount equal to five percent per annum on the amount due and paid by him, which discount shall likewise be allowed by the contractor to the governing authority of the city of Lake Charles.
C. In the event any owner of property subject to the lien and privileges authorized pursuant to this Subpart fails to pay the amount apportioned against his property at its maturity, the governing authority of the city of Lake Charles may file a rule against the owner to show cause why the property should not be sold for the purpose of enforcing payment on the installments due, which rule shall be made returnable after five days of service in the manner required for ordinary citations, and shall be tried by preference. Judgment against the property holder shall be executed in the same manner as ordinary judgments.
Acts 2003, No. 970, §1.
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