2018 Louisiana Laws
Revised Statutes
TITLE 34 - Navigation and Shipping
RS 34:369 - Collection of special taxes; duties of parish collector
§369. Collection of special taxes; duties of parish collector
The provisions of the constitution and all laws regulating the collection of taxes, the creation of tax liens, mortgages, tax penalties and sales, shall apply to and regulate the collection of special taxes for the purposes enumerated in this part.
Where the taxes have been levied by a parish, the sheriff and ex-officio tax collector for the parish in which the property is located shall make monthly settlements with the parish treasurer and receive from him a receipt for the amount of the special taxes paid over, in the same manner as the tax collectors are required to settle with the auditor of the state, and he shall receive from the parish treasurer the same quietus for a full settlement of taxes due and exigible in a given year and account for the delinquents or deductions in the same manner as though accounting to the auditor of the state for state taxes. The sheriff and ex-officio tax collector shall retain from the special taxes collected by him, when paying over proceeds of the same, the commission thereon, and shall deposit the said commission with the parish treasurer to the credit of the sheriff's salary fund, all as provided by law. Upon failure of the tax collector to comply with the provisions of this Section, the governing authorities of the parish shall proceed against him and the sureties on his official bond, for the collection of whatever amount may be due the parish.
