reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2133 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2133. Prior payment of taxes

RS 2133 - Prior payment of taxes If within the redemptive period, the tax collector determines that the statutory impositions on a certain property subject to a tax sale were paid prior to the tax sale or that the tax sale was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax sale and shall reimburse the tax sale purchaser the bid price. The tax collector may credit the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of conveyances in the parish in which the property is located. Such cancellation reinstates the interests of the tax debtor and his successors and all interests in the property that have been otherwise terminated pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2135 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2135. Acceptance of pro rata taxes on property acquired by state from private owners

RS 2135 - Acceptance of pro rata taxes on property acquired by state from private owners A. The tax collector is directed to accept the payment of pro rata taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisiana or any of its political subdivisions and more particularly the Department of Transportation and Development, for the period of time for which the liability for taxes have been due by the private owner or owners of the property. B. The tax collector is authorized to accept the payment of the pro rata taxes on property, regardless of whether the tax roll has been filed. C. Notwithstanding any other provisions of law to the contrary, when property becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad valorem taxes for the year in which the act of donation is made shall be due and payable by the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in accordance with R.S. 47:2135 through 2137. The public entity donee, whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be responsible for notifying the proper assessor and the Louisiana Tax Commission in order to properly carry out the intent and purposes of this Subsection. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2136 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2136. Duty of assessors and tax commission to amend tax roll to conform to proration of taxes

RS 2136 - Duty of assessors and tax commission to amend tax roll to conform to proration of taxes All assessors throughout the state of Louisiana and the Louisiana Tax Commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2137 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2137. Computation of proration; placing of property on exempt roll

RS 2137 - Computation of proration; placing of property on exempt roll The proration of taxes shall be computed to the closest half month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2138 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2138. Advance tax payment agreement; ad valorem tax; credits

RS 2138 - Advance tax payment agreement; ad valorem tax; credits  A. Agreement. (1) A local taxing authority, hereinafter referred to as "taxing authority", may enter into an advance tax payment agreement with a taxpayer to provide for the advance payment of certain ad valorem taxes in exchange for the issuance of tax credits by the taxing authority to the taxpayer, hereinafter referred to as "agreement". An agreement may require the taxing authority to pay interest associated with the tax credits at a rate not to exceed the effective judicial interest rate established under R.S. 13:4202(B).  (2) For purposes of this Section, "taxpayer" means the owner of a property that is under contract for the ad valorem property tax exemption authorized under Article VII, Section 21(F) of the Constitution of Louisiana and who is a party to the agreement which requires the taxpayer to make advance payment of ad valorem taxes.  B. Tax credits. As provided in the agreement, the taxpayer shall be entitled to ad valorem tax credits issued by the taxing authority in an amount equal to the amount of advance tax payments made under the agreement plus interest. No more than twenty percent of the total value of the taxpayer's tax credits may be claimed against the taxpayer's tax liability in any tax year. The tax credits may be applied only to tax liabilities which become due on the taxpayer's property that is the subject of the exemption contract under Article VII, Section 21(F) of the Constitution of Louisiana.  C. Notification to the Board of Commerce and Industry. A taxpayer that has entered into an agreement shall provide the Board of Commerce and Industry with a copy of the executed agreement within thirty days of execution.  D. Notwithstanding any provision of administrative law or policy to the contrary, a taxpayer's participation in an agreement shall have no bearing or effect upon the taxpayer's eligibility for or continued benefit from an exemption contract authorized under Article VII, Section 21(F) of the Constitution of Louisiana.  Acts 2018, No. 328, §1, eff. May 15, 2018.
LA Rev Stat § 47:2142 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2142. Movable property; seizure and sale

RS 2142 - Movable property; seizure and sale A. The tax collector is authorized to collect the taxes due or which may be due by any person, upon a movable property, for any year past or the current year, either by taking into his possession so much of the movable property as may be required, in his opinion, to realize the amount of the tax or taxes, or by placing a keeper upon the movable property subject to the tax until the day of sale, upon which day so much of the property as may be necessary to realize the tax or taxes, interest, penalties, and costs, for which it has been seized, shall be sold to the highest bidder, without appraisement and without redemption; however, after the tax collector has seized the movable property, as above set out, he shall ascertain the amount of taxes due for the past year by reference to the assessment roll, and for the current year by fixing the same value or percentage of value as was used by the state and the parish in the year preceding on like property, and by applying to that value the rate of taxation applied to property of the same class in the preceding year. B. When the tax collector proceeds under Subsection A of this Section, he shall give written notice immediately after actually taking the property into his possession or placing a keeper thereon. The notice shall state the amount of taxes, interest, costs, and penalties and contain a demand for payment within three days and a statement of his intention to sell in default of payment within the three days. The notice shall be served in the manner now provided for services of notice of seizure under writs of fieri facias, by the tax collector or deputy, and a return or statement in writing of the mode of service shall be made by the officer serving the notice and shall be filed in the office of the tax collector, and shall be received by the courts as prima facie evidence of notice. C. On the expiration of three days after the date of giving notice as provided in Subsection B of this Section, the tax collector shall advertise, in the manner provided for judicial sales of movable property, that he will sell so much of the property so seized as may be necessary to pay all the taxes, interest, penalties, and costs for which the seizure had been made. The sale shall be made without appraisement and without redemption. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1.
LA Rev Stat § 47:2143 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2143. Movable property; procedure when removed from parish or municipality before payment

RS 2143 - Movable property; procedure when removed from parish or municipality before payment When movable property is moved from the parish or municipal corporation in which it is assessed to any other parish or municipal corporation in this state before the taxes on the property are paid, or moved from a municipality to another part of the same parish, and the taxes are not paid by the owner of the property when due, the tax collector of the parish or municipality in which the property is located, at the request of the tax collector of the parish or municipality from which such property was moved, at the time when the taxes were due, or subsequent thereto, shall enforce the collection of all taxes due on the property by seizure and sale in accordance with law. When taxes are collected in accordance herewith, the tax collector making the collection shall forward the full amount of taxes collected, including interest and penalties, to the tax collector of the parish or municipal corporation in which the property was assessed, but may retain all amounts collected for costs incurred in making the collection. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2144 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2144. Movable property; summary seizure to secure payment

RS 2144 - Movable property; summary seizure to secure payment The tax collector shall seize the movable property of any tax debtor without notice when he believes that such seizure is necessary to enable him to collect any tax due by the debtor, and he shall make such seizure whenever he has good reason to believe that the tax debtor will conceal, part with, or dispose of the movable property, which fact must be made to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the property in the manner provided for in judicial sales and shall sell, for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, the least amount of the property seized which any bidder will buy for the amount of the taxes, interest, penalties, and costs. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1.
LA Rev Stat § 47:2146 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2146. Movable property; tax debtors' rights

RS 2146 - Movable property; tax debtors' rights A. Any person shall be allowed to point out the particular movable property which he may desire to have sold for taxes due by him, delivering the property to the tax collector at his office on or before the day of sale, provided that the property be sufficient in the opinion of the tax collector to realize the amount of the taxes due. B. When seizure is made of movable property in any of the forms provided to enforce the payment of taxes, the debtor may secure release of the same until the day of sale upon his forthcoming bond, with solvent security in solido, which shall be executed in the same manner as forthcoming bonds for property seized under writs of fieri facias. Anyone so releasing his property shall return the same into the possession of the tax collector for sale on or before the day of sale; unless so returned, the forthcoming bond shall be considered forfeited and shall be filed in the office of the clerk of the civil district court of the parish and shall have the force and effect of a twelve months' bond to be executed by a writ of fieri facias issued thereon by the clerk against the principal and sureties in solido, as provided by law for the enforcement of twelve months' bonds. The forfeiture of the bond shall be made to appear by certificate of the tax collector written thereon. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2147 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2147. Movable property; payment of taxes by party taking possession

RS 2147 - Movable property; payment of taxes by party taking possession A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial or court officer or functionary takes possession of movable property, he shall pay at once all the taxes that may be due or may become due upon the same, and if he fails to do so, he shall become responsible personally upon his bond for the payment of the same. He shall file with his provisional and final accounts in the case or proceeding a certificate of the tax collector showing that all taxes upon such property seized or administered have been paid, and in the event of failure to do this, he shall not be discharged upon his official bond. B. The tax collector shall also have the right to proceed by rule at any time in the court having custody of movable property or the proceeds thereof to compel such sheriff, constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the property, without waiting for proceedings on final account or tableau of distribution. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2151 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2151. Transfer after tax roll delivered

RS 2151 - Transfer after tax roll delivered A sale, pledge, mortgage, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the taxes assessed on the property or the sale of the property to enforce collection of delinquent taxes. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2152 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2152. Immovable property; lots assessed together

RS 2152 - Immovable property; lots assessed together If two or more lots or parcels of ground have been assessed in any year or years to the same tax debtor at a certain valuation for the whole together, without distinguishing the valuation of each lot or parcel separately, the tax collector is authorized, but shall not be obligated, to receive the proportion of taxes under assessment fairly due upon any one or more of the lots or parcels separately. The proportions shall be ascertained and fixed by a certificate authenticated by the assessor and approved by the tax collector. The lots or parcels upon which their proportions are paid shall be free from the proportion of taxes pertaining to the other lots or parcels of the assessment. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2154 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2154. Tax sales; time of sale; price

RS 2154 - Tax sales; time of sale; price A. The tax collector shall seize, advertise, and sell tax sale title to the property or an undivided interest therein upon which delinquent taxes are due, on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible. B. The tax sale shall be conducted on any weekday within the legal hours for judicial sales, with bidding opening not earlier than 8:00 a.m. and closing no later than 8:00 p.m. If a tax sale is conducted by using an online or electronic bidding process that is conducted over the course of multiple days, bids may be placed on any day at any time on any sale property upon which bidding has not closed, provided that all sales of property close on a weekday within the legal hours for sale as prescribed in this Subsection. C. The price shall be the amount of statutory impositions due on the property, costs, and interest. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1.
LA Rev Stat § 47:2158 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2158. Writ of possession

RS 2158 - Writ of possession A. When necessary to comply with an order of a political subdivision for the purpose of enforcing property standards, upon the presentation of the order and a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction (determined by the value of the immovables described and not the amount of the taxes), the judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the property and place the purchaser in actual possession. A writ of possession shall be issued by the clerk, but the purchaser may take actual possession without the order with the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used. B. The purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision. To preserve this privilege, the purchaser shall file the writ of possession with the recorder of mortgages of the parish in which the property is located within fifteen days after its issuance. The effect of recordation shall cease one year after the date of filing the writ of possession, unless a statement of privilege referencing the writ and detailing the costs is filed with the recorder of mortgages before the expiration of one year from the date of filing the writ. In this case, the effect of recordation shall cease one year after the date of filing the statement of privilege, unless a suit to enforce the privilege and a notice of lis pendens is filed with the recorder of mortgages prior to the cessation of the effects of recordation. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2159 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2159. Request for notice

RS 2159 - Request for notice Any person may request that all notices that are sent to a tax debtor also be sent to the requesting person by sending a written notice to the appropriate tax collector listing the name of the tax debtor, a legal description of the property, and the address to which the notice is to be sent. The person requesting notice shall also pay a reasonable sum not to exceed twenty dollars to the tax collector to defray the cost of providing the notice. A mortgage holder who has requested notice and paid the fee shall receive notices until such time that the tax collector receives notice of the cancellation of the mortgage inscription. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2160 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2160. Tax sale title; effect on other statutory impositions

RS 2160 - Tax sale title; effect on other statutory impositions Tax sale title to property shall not affect, invalidate, or extinguish the claim of another political subdivision for the taxes due on the property that were not included in the bid price. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2161 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2161. Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser

RS 2161 - Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser A. From the date of filing a tax sale certificate selling tax sale title to a tax sale purchaser, all taxes on the property shall, after that date, be assessed to and paid by the tax sale purchaser until the property, or any part, is redeemed. If redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale. The failure to assess the property in the name of the tax sale purchaser shall not affect the validity of the tax sale. B.(1) Notwithstanding any other provision of law to the contrary, in the city of New Orleans, if a tax sale purchaser has made improvements to abandoned or blighted property, as defined in R.S. 19:136.1, in order to bring the property into compliance with one or more municipal code ordinances prior to the property being redeemed, the person redeeming the property shall reimburse the tax sale purchaser for the costs of improvements required to bring the property into compliance with any such ordinances. The maximum amount of reimbursement for improvements shall be fifteen hundred dollars for abandoned property and three thousand dollars for blighted property. The maximum amount shall be per property per year. (2) In order to receive reimbursement for the costs of improvements, the tax sale purchaser shall be required to file an affidavit and receipts in the mortgage records of the parish documenting the costs of such improvements within sixty days after receiving notice of redemption. (3) The failure by a person redeeming property to reimburse a tax sale purchaser for improvements made in accordance with the provisions of Paragraph (1) of this Subsection shall not terminate or otherwise impair in any way the right of any such person to redeem his property pursuant to the provisions of this Section. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2011, No. 275, §1, eff. June 28, 2011.
LA Rev Stat § 47:2162 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2162. Purchase by tax collectors and assessors at tax sale forbidden

RS 2162 - Purchase by tax collectors and assessors at tax sale forbidden The tax collector or tax assessor for the political subdivision, or any other person acting on behalf of the political subdivision whose duties are to assess or collect ad valorem taxes for the political subdivision, shall not buy, either directly or indirectly, any property or tax sale title sold or offered for sale for ad valorem taxes imposed by that political subdivision. The sale shall be subject to an action for nullity except that the violation of this Section shall not be a cause for annulling the sale if the property or tax sale title has been sold by the violator, his successor, or assigns to a person who purchased the property in good faith by onerous title. In addition to any other penalties provided by law for violation of this Section, the violator shall disgorge any profits he has made, either directly or indirectly, to the tax debtor. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2163 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2163. Purchase by co-owners

RS 2163 - Purchase by co-owners An owner or co-owner may pay the statutory impositions plus interest and costs due at the time of the tax sale. The purchase of tax sale title to property at a tax sale by an owner or co-owner of the property shall be deemed a redemption. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2171 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2171. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2171 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2172 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2172. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2172 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2173 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2173. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2173 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2174 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2174. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2174 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2175 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2175. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2175 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.