2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2052. Oath and execution of bond

RS 47:2052 - Oath and execution of bond
A. Every tax collector shall, before entering upon the duties of his office, take and subscribe to the oath of office prescribed by the constitution and laws of the state, and file the same with the legislative auditor.
B. The tax collector of the several parishes, the parishes of Orleans and East Baton Rouge excepted, shall, before commencing the discharge of their duties give bond for their term of office as provided in R.S. 13:5550 and 13:5551 in a sum which shall be one thousand dollars over the full amount of the state and parish taxes levied according to the last filed assessment roll of the parish; provided that in no parish shall the bond exceed twenty thousand dollars. The bond of the tax collector shall be conditioned on: the diligent collection of all taxes listed and assessed in his parish; an oath before a clerk of court or notary public as to all delinquent taxes that he has not been able to collect such taxes; the punctual sale of property to pay all delinquent taxes; the faithful and prompt payment into the state treasury of all taxes collected by him, less his lawful commission; and the performance of such other duties as may be prescribed by law.
C. The fidelity and faithful performance bond or bonds to be furnished by the tax collector for the city of Baton Rouge and the parish of East Baton Rouge shall be in the amount of three hundred thousand dollars, and shall cover the sheriff and all deputies and employees handling tax funds. The reasonable and necessary premiums to be paid for the bond or bonds provided herein for the tax collector of the city of Baton Rouge and the parish of East Baton Rouge shall be paid on a pro rata basis by the political subdivisions for which the sheriff serves as ex officio tax collector and the proceeds of any forfeiture of the bond or bonds shall be paid in the same ratio and on the same basis.
D. The bond to be executed by the state tax collector in the city of New Orleans shall be one hundred thousand dollars, subject to being increased as provided in Subsection B hereof. The reasonable and necessary premiums to be paid for the bond provided herein for the tax collector of New Orleans shall be payable out of the salary and expense fund provided for the office of state tax collector for the city of New Orleans.
E. The bond to be executed by the state tax collector for the city of New Orleans shall be approved by the governor. The bond or bonds for the state tax collector for the city of New Orleans, and the parish of East Baton Rouge and the city of Baton Rouge shall be recorded in the mortgage office or records of the parish of Orleans and East Baton Rouge respectively, and in all other parishes in which the principal owns real estate, and shall operate as a legal mortgage upon all real estate of the principal therein; and shall be conditioned that the principal shall: carefully, impartially and diligently collect all taxes assessed therein; punctually sell property to pay all delinquent taxes, faithfully and promptly pay into the state treasury all taxes collected by him, and do and perform such other duties as are or may be prescribed by law.
Amended by Acts 1972, No. 298, §2; Acts 1974, No. 406, §2; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.