reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2055 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2055. Cancelation of bond

RS 2055 - Cancelation of bond  The recorders of the several parishes of the state are authorized to cancel all bonds and mortgages registered against tax collectors and their sureties upon the production of a certificate from the auditor and president of the parish governing authority certifying to their having paid into the state and parish treasury all moneys collected by them by virtue of their office and to their faithful collection of all taxes for the collection and payment of which the bonds and mortgages, as the case may be, where given, and of the faithful performance of their duties as collectors in accordance with such bonds and mortgages; provided that the auditor and presidents of the police juries shall not give a certificate of discharge to any collector until they are satisfied that the delinquent list returned is correct; provided further that no judgment of any court of this state shall have the effect of giving a discharge to or canceling the bonds or mortgages registered against the tax collectors unless the certificates of the auditor and president of the parish governing authority fully releasing such tax collector from the obligation of such bond or mortgages is first obtained and prolonged in such court. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2056 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2056. Compensation; Orleans excluded

RS 2056 - Compensation; Orleans excluded  Ex-officio tax collectors throughout the state shall be paid as provided by law for the payment of sheriffs. For the seizures, sales and tax deeds made by each tax collector, they may be allowed the same costs which are allowed by the law to sheriffs for mileage, seizures, sales and sheriff's deeds in judicial proceedings; provided that they shall not be allowed to charge for any services not actually rendered, for any seizure not actually made, nor for any mileage not actually traveled. Where property has been adjudicated to the state, the ex-officio tax collector shall be allowed and paid for making acts of sale, having the same recorded, and furnishing the Register of the State Land Office with a certified copy thereof, a fee of one dollar and fifty cents for each name contained in the act and shall be allowed their expenses for advertising, not to exceed the rate as fixed by law. The fees and expenses shall be certified to by the Register of the State Land Office on the deposit with him of the acts, audited and warranted for by the auditor and shall be paid by the treasurer out of any funds in his hands realized from taxes. The tax collectors throughout the state shall receive the same rate of commission for collecting the parish taxes as for the collection of state taxes. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2059 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2059. Deposit of public funds

RS 2059 - Deposit of public funds  All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409. The state tax collector for the city of New Orleans shall deposit daily, in such fiscal agent banks in the city of New Orleans as shall be designated by the State Treasurer, to the account of the State Treasurer, all state taxes collected by him and shall send to the State Treasurer, on the same day that the deposits are made, duplicate deposit slips evidencing such deposits. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2060.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2060.1. Settlement of erroneous payments

RS 2060.1 - Settlement of erroneous payments A. If a tax collector transmits payment to a taxing authority which is subsequently determined by a final judgment of a court of competent jurisdiction to be the incorrect taxing authority to have received payment, the tax collector shall withhold an amount equal to the amount transmitted to the erroneous taxing authority from future payments due the incorrect taxing authority. The tax collector shall transmit in accordance with the provisions of R.S. 47:2060 all collections withheld pursuant to this Section to the taxing authority which should have received the payment until the entire amount of taxes erroneously paid is recovered by the appropriate taxing authority. B. In the event the tax collector fails or neglects to transmit payment as provided for in this Section, the tax collector shall forfeit the commission allowed him. Acts 2008, No. 731, §1.
LA Rev Stat § 47:2061 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2061. Deputy tax collectors

RS 2061 - Deputy tax collectors   Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform all the functions of the office of tax collector through such deputies, but he shall be officially and pecuniarily responsible on his bonds, and in all other respects for the acts of the deputies.  Deputies appointed by tax collectors may be charged with the collection of taxes in accordance with the provisions of R.S. 13:5553.  H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2062 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2062. Appointment and compensation of attorney for parish tax collector

RS 2062 - Appointment and compensation of attorney for parish tax collector A. There may be an attorney at law or agency whose duty it shall be to aid the parish tax collectors in the collection of all taxes that are delinquent and have become final. Upon all taxes and penalties collected through the assistance of such attorney or agency, the delinquent owing the tax shall pay a commission to such tax collector of ten per centum (10%) calculating same upon the aggregate amount of taxes and penalties so collected and paid over to the tax collector; this attorney's commission shall be paid by the taxpayer and collected by the tax collector as costs at the same time that the taxes, interest, and penalties are collected. B. The provisions of this Section shall not apply to any property tax matter involving correctness or legality challenges. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2009, No. 507, §1.
LA Rev Stat § 47:2063 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2063. Suspension and removal of tax collectors

RS 2063 - Suspension and removal of tax collectors  Whenever any tax collector or ex-officio tax collector becomes a defaulter as shown by the books of the auditor, the governor is authorized to suspend such defaulting collector from office until such time as full and complete settlement has been made of all taxes by him collected. Upon the governor's being notified that any of the tax collectors of the state are defaulters, he shall call upon such defaulting officer to make good the amount demanded of him within ten (10) days, and upon his failure to respond to such notice he shall immediately suspend him from office. These provisions shall in no wise abridge or modify the existing penalties for failure to make settlements within the time prescribed by law. When a tax collector or ex-officio tax collector is suspended as herein provided, the governor shall have the power to direct the auditor to take charge of all books, rolls, and papers connected with his office as tax collector until he makes proper settlement or his successor qualifies; and the governor shall direct the district attorney to institute suit to remove any sheriff from office who may be suspended as ex-officio tax collector under this Section. Any tax collector of the state or the state tax collector of the city of New Orleans, who fails to make deposits as required by R.S. 47:2059 or shall otherwise place in jeopardy the funds of the state, shall be suspended from office by the governor upon a report to him by the auditor that said tax collector has been in default. The suspension may be followed by removal if so ordered by any court of competent jurisdiction through a suit to be brought by the Attorney General at the instance of the governor or auditor, and the court in such suit may continue the suspension or revoke it, and order the officer restored, or the governor may revoke the suspension should he think the interests of the state not jeopardized thereby. The governor shall have the power to remove the tax collector for the parish of Orleans, or suspend him from office, pending the finding of articles of impeachment for any cause which he decides to be just and sufficient, and to make appointments to fill all vacancies in said office, with the advice and consent of the senate if in session, or if not then in session, subject to its advice and consent at its next session, and all such appointees shall qualify as provided in R.S. 47:2052. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2064 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2064. Vacancies in tax collector's office

RS 2064 - Vacancies in tax collector's office The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until the office is filled by appointment or election. The legislative auditor shall deduct from the taxes collected the commission which the tax collector would have deducted and shall pay the same into the sheriff's fund for said parish. He shall not be entitled to any extra compensation for performing the duties imposed upon him by this Paragraph, but the actual costs of operating and conducting the office shall be paid out of the sheriff's salary and expense fund. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2001, No. 1102, §10.
LA Rev Stat § 47:2065 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2065. Outgoing tax collectors; duties

RS 2065 - Outgoing tax collectors; duties  All outgoing tax collectors, except those in the city of New Orleans, shall hand over to the recorders of their several parishes their lists of all unpaid or delinquent taxes as soon as their successors are qualified or they retire or are removed from office. All outgoing tax collectors for the city of New Orleans shall, without delay, hand over their respective lists of delinquent or unpaid taxes to the auditor, together with all books, papers and documents relating to or belonging to said tax collector's office; the auditor shall deliver them to the newly-appointed tax collectors as soon as they are qualified according to law. In the several parishes of the state, other than the city of New Orleans, the recorders shall deliver to the newly-appointed tax collectors the delinquent or unpaid tax lists which were deposited with them by the outgoing tax collectors, on the certificate of the auditor or police jury, certifying that said collectors have qualified in accordance with the law; such delinquent lists shall be handed over by such outgoing tax collectors within one month from the day when their successors were duly qualified; under a penalty of one thousand dollars in parishes other than Orleans, and of five thousand dollars in the parish of Orleans. This penalty shall be sued for and collected from the tax collectors so offending by the attorney general of the state in the city of New Orleans, and by the district attorneys in the other parishes, upon information from the auditor or the parish governing authorities. H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2066 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2066. State tax collector for the city of New Orleans; state tax researches; disposition of funds

RS 2066 - State tax collector for the city of New Orleans; state tax researches; disposition of funds  The sum of three dollars shall be charged by the state tax collector for the city of New Orleans for each state tax research in the parish of Orleans. Of the funds received by the state tax collector each year for the city of New Orleans for such state tax researches, the first fifteen thousand dollars shall be deposited into the salary and expense account of the state tax collector for the city of New Orleans and all additional funds so received shall be transmitted to the city of New Orleans. Added by Acts 1970, No. 611, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2101 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2101. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2101 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2101.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2101.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2101.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2101.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2101.2. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2101.2 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2102 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2102. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2102 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2103 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2103. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2103 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2104 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2104. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2104 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2105 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2105. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2105 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2106 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2106. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2106 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2107 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2107. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2107 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2108 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2108. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2108 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2108.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2108.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2108.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2109 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2109. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2109 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2110 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2110. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2110 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2111 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2111. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2111 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2112 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2112. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2112 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2113 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2113. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2113 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2114 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2114. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2114 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2123 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2123. Affidavits

RS 2123 - Affidavits A certified copy of any affidavit filed in accordance with R.S. 47:2157, 2208, 2236, and 2277 with the appropriate recorder of mortgages pursuant to the provisions of this Chapter shall be self-authenticating. A certified copy of the affidavit shall constitute prima facie evidence of the facts stated in the affidavit concerning the subject matters specified in the statutory form of affidavits provided by R.S. 47:2157, 2208, 2236, and 2277. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2124 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2124. Liability of tax collectors and tax assessors

RS 2124 - Liability of tax collectors and tax assessors A. Tax collectors and tax assessors shall bear no liability, either in their personal or in their official capacity, arising out of any redemption nullity. B. Liability shall not be imposed on tax collectors or tax assessors or their employees based upon the exercise or performance or the failure to exercise or perform their duties under this Chapter. C. The provisions of Subsection B of this Section are not applicable to acts or omissions which constitute criminal, fraudulent, malicious, intentional, willful, outrageous, reckless, or flagrant misconduct. D. Any action against a tax collector or tax assessor shall be brought prior to the earlier to occur of: (1) One year after the claimant knew or should have known of the act or failure to act giving rise to the cause of action. (2) The date of termination of the right of the claimant to bring an action for nullity. E. The liability of the tax collector or tax assessor in his official capacity for the obligations of his office terminates when he ceases to hold office and his successor is appointed, who shall then succeed in his official capacity to all of the obligations of the preceding holder of the office incurred in his official capacity, subject to the provisions of R.S. 47:2162. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2126 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2126. Duty of assessors; single assessment; exception

RS 2126 - Duty of assessors; single assessment; exception Each assessor shall deliver to the appropriate tax collector the tax roll for the year in which taxes are collectible by November fifteenth of each calendar year, except as otherwise provided by law. At the same time, the assessor may file the tax roll in the mortgage records of the parish in which property subject to the taxes is located. The assessor shall use reasonable efforts to list on the tax roll all co-owners of record of the property, or if there has been a tax sale to a party other than a political subdivision, the tax sale purchaser and the other owners, to the extent their interests were not sold at tax sale. The tax roll shall be updated as of January first or later of the year in which the taxes are collectible. There shall be only one assessment for each tax parcel, and the full assessment shall be on each tax bill sent pursuant to R.S. 47:2127(C); however, if requested by a tax debtor, the assessor may, but shall not be obligated to, make separate assessments for undivided interests in each tax parcel. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No. 379, §1.
LA Rev Stat § 47:2128 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2128. Statutory impositions

RS 2128 - Statutory impositions All statutory impositions including ad valorem taxes shall be paid along with the taxes. Failure to pay the statutory impositions in addition to the ad valorem taxes shall cause the immovable property to be subject to the same provisions of law that govern tax sales of immovable property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2129 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2129. Payment; receipt

RS 2129 - Payment; receipt All statutory impositions shown on the notice sent to the tax debtor shall be paid in cash, or at the discretion of the tax collector, by other forms of payment. The tax collector may charge a processing fee to recover the additional cost of accepting other forms of payment. The tax collector shall keep a written record of each payment identifying the amount paid and the assessment number and shall provide a written notice of payment to each tax debtor if the tax debtor so requests. The tax collector may refuse to accept payment of less than all the outstanding statutory impositions, and the processing fee, other than as provided in R.S. 47:2130. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2129.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2129.1. Quarterly payments; Rapides Parish

RS 2129.1 - Quarterly payments; Rapides Parish A. Each tax collector in Rapides Parish shall have the discretion to accept the payment by a tax debtor of estimated taxes and any related statutory impositions on a quarterly basis. This grant of authority shall be contingent upon the prior authorization of the governing authority of the taxing authority which imposes the tax. The authorization shall be evidenced by resolution adopted by the governing authority. A tax collector may begin accepting quarterly payments in January of the year following the year in which the resolution was adopted. B. Payments authorized herein shall be made in the year in which the taxes are due. The estimated amount of taxes or statutory impositions shall be based upon the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll, the tax collector shall reconcile any advance payments made pursuant to this Section with the amount of taxes due according to the certified tax roll. Advance payments shall be shown on a tax debtor's tax bill as a credit against taxes due. C. The tax collector shall deposit all payments collected pursuant to this Section in the same account as the avails of all ad valorem tax and statutory imposition collections. For purposes of settlement of tax proceeds, these monies shall be treated in the same manner as payments made upon receipt of that year's tax notice. Acts 2012, No. 77, §1, eff. May 11, 2012.
LA Rev Stat § 47:2131 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2131. Time period in which to conduct tax sales

RS 2131 - Time period in which to conduct tax sales Once three years after December thirty-first of the year in which ad valorem taxes are due have passed, except for adjudicated property, no tax sale shall be conducted with regard to such taxes, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the taxes, and the time of the suspension shall be excluded from the computation of the three years. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.