The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1882-07-26
INTERESTING TO DELINQUENT
TAXPAYERS.
THE NEW sGERMs UPON WHICH THEY
CAN SETTLE WITH THE
STATE.

AS the following act is of general in
0 terest and inquiries regarding its term
: numerous, we reprint it in full fror
: Tie Official journal. Tax settlement
can now be made in accordance wit
s its provisions:
AN ACT
. ~ ENFORCE THE MISCELLANEOUS onn,
2 NANcEs OF THE CONSTITUTION OF lS1
G FOR THE RELIEF OF DELINQUENT TAX
PAYERS. IA
SECTION |. Be it enacted by the Gen
eral Assembly of the State of Iouisi
ana-That it is hereby made the man
: natory and imperative duty of eacI
TAX collector in the city of New Orlean,
ana each sheriff and ex- ofiicio tax col
iector throughout the State to proceed
immediately after the PRONUNCIATION O
, th's act to prepare the necessary re.
cords, and shall within four months
after said PRONUNCIATION advertise for
sale, except as hereinafter provided.
al property which has heretofore been
forfeited to the State of Louisiana Or
to any Parish for unpaid taxes or H.
censes' and all property upon which
any taxes due to the State of Loujsi
ana or to any Parish prior to January
l. 1850, remain unpaid or unsettled by
partial payment and acknowledgment
or confession of Judgment.
SEC. 2. Be it further enacted. etc
That all such property so advertised.
shall be advertised in the manner now
required by law for Judicial sales and
the advertisement required in this act
shall be full and sufficient notice to any
delinquent taxpayer or other person at
interest and no other notice shall be
required or given.
Sec 3. Be it further enacted, etc..
That ali such property shall be adver
tised by the description contained on
the assessment rolls if that be sufff-
Gent to identify and deliver the prom
erty, or if the tax collector or ex-offi-
clio tax collector thinks such descrip-
ton insufficient it is made his duty to
advertise the property by correct
and sufficient description; such prop
erty shall be advertised in the name of
the person to whom assessed unless
there were errors or mistakes in said |
names, in which case it is made the
duty of the tax collector or ex-ofticio
tax collector to correct all errors or
mistakes in the names of the parties
assessed, and to advertise the property
IN the correct names.
SEC. 4. Be it further enacted. etc,
That the property shall be offered
first, for not less than the total amount
OF all tho taxes, licenses, interest, ex-
penses and costs due thereon on the
list day of January 1880, and the costs
of the sale under this act, and after the
entire list has been offered, all such
property upon which no bids equal to
the amount has been made, shall be
again offered without advertise
ment, for not less than the principal
and interest, costs and expenses as
aforesaid, and all such sales shall he
continued from day to day until COM
pleted.
SEC 5. Be it further enacted, ETC.,
That all bids made for such property
may he paid in any lawful money Of .
the United States, or in warrant, bond 9
'r other obligation which by said con- :
stitution, ordinance and laws carrying
the same into affect, is made leceiva- n
BILE for taxes and licenses due the State :;
prior to January l, 1879, except the )
'osts of tie sales under this act, and ;;
he commissions of the collectors for :
making these sales, which must be /
Dain in lawful money.
SEC. 6. BE it further enacted, ETC.. {.
That each tax collector and cx-cfilcio :,
aX-co!lectnr shall, as soon as said sales
ire completed, make to eacl, rurcIa- :.
er deed in the name of the State of !,
-oHisiaua, which deed shall vest in the y :,
purchaser an absolute title TO the pro .
,erty described therein, without re- ?
lcmption, and npon presentation of r.
aid deed, duly recorded, to any court -
aving jurisdiction of the value of the q
it shall be the duty of the
udge to grant an order of seizure and {"
cssession as provided in the Code of =,
'factice.
SEC. 7. Be it further enacted, ETC., "
hat in the event that any tax collec !
Dr or ex-otficiO tax collector should ~
nally fail to receive bid fnr any real 4, a.
roperty equalsto the amount of the =. -
axes, interest and costs due thereon, :.
e shall bid the some in for the State ~
f Louisiana, and shall record full y
nd complete list of such real property ~,
id in the Office where the records of
,nveyances of the Parish are kept, ~ =,
licIl recordations shall vest the title u
f the property recorded to and in the ~ 1t,
tate of Louisiana absolutely and Z" d,
itllout the right of redemption. A y,
III and complete list of such lands, rs
them by the proper de- "
;riptions, shall be forwarded by the Id
id tax collector and ex-officio tax m
ELECTORS to the Registrar of the State !.
and Office, and the said Registrar ~ y.
lall enter the said lands upon his o. o.
,oks as lands belonging to the State ~ ~,
Louisiana, and he shall allow the ", pu
me to be entered and bought under ooss
oh rules and regulations as may ~ ~
,reafter be made by law. The rents 80
ID revenues arising from any prop %, e1
ty reverting e the State, shalt be 'o ..
Elected by the tax collector and ex- "'i i
fieio tax collectors and turned into eeI
g general fund of the State. Ju'
SEC. 8. Be it further enacted, ETC., al
nat any delinquent tax payer agains W -,
hom final Judgment has been oh Gu GU.
ined, or any other delinquent tax III?
yer, owing taxes or licenses may s s
AXE confession of Judgment before lul