La. Stat. tit. 47 § 2127

Current with changes from the 2024 Legislative Session

Section 47:2127 - [See Note] Time for payment; interest and penalty; notification

A. Time for Payment. Statutory impositions may be paid as soon as the tax roll is delivered to the tax collector, and, except as otherwise provided by law, shall be paid no later than December thirty-first in each respective year and if not paid by that date shall be considered delinquent the following day.

B. Interest and penalty. All delinquent statutory impositions, whether levied on movable or immovable property, shall bear interest from the day after the taxes were due until paid, at the rate of one percent per month or any part thereof, on a non-compounding basis. If the delinquent obligation is offered for sale at tax lien auction, a five percent penalty calculated on the statutory impositions shall be assessed. Interest shall not accrue on the penalty. In the event of a tax lien auction of immovable property, the interest rate may be reduced. In the event of an erroneous assessment and adjustment by the tax commission, the tax debtor shall have fifteen days after the date of receipt of notice of the revised assessment in which to pay the adjusted amount without interest penalty. If the address provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in which to pay without interest penalty.

C. All statutory impositions shall be paid. Failure to pay the total statutory impositions, interest, and costs due shall subject the tax lien to sale at a tax lien auction. The tax lien shall have priority over all mortgages, liens, and other privileges encumbering the property. All tax liens issued by the tax collector or other tax collectors shall be ranked in pari passu.

D. Notification. As soon as practical following delivery of the tax roll to the tax collector as required by R.S. 47:2126, the tax collector shall send each tax notice party written notice by United States mail of statutory impositions due. The written notice shall be sent to each tax debtor at his address listed on the tax roll and to each other tax notice party at the address given in the request for notice. The written notice shall disclose the total amount of statutory impositions due by the tax debtor for the current year, the ward in which the property is located, and the number of the assessment. The written notice shall request the tax debtor to return the written notice to the tax collector with remittance. The notice shall inform and shall remind the tax debtor of the date by which statutory impositions must be paid, that interest will accrue on the statutory impositions at the rate of one percent per month on a non-compounding basis from the day after the statutory impositions were due. The notice shall indicate if there is a prior unredeemed tax sale, tax sale certificate, or tax lien certificate in connection with the immovable property. The failure to provide notice shall not affect the validity of the tax lien auction. The written notice shall be deemed sufficient if it is in the following form:

[Name of Political Subdivision]

[YEAR] Property Tax Notice

[List All Tax Notice Parties and their addresses]

Description of Charges	Amount
Estimated Amount Due [Name of Tax District] Total Statutory Impositions for the Current Year THIS AMOUNT IS THE TOTAL OF AD VALOREM TAXES AND OTHER STATUTORY IMPOSITIONS INCLUDED ON YOUR TAX BILL DUE FOR THE CURRENT YEAR. THE OBLIGATION TO PAY AD VALOREM TAXES AND STATUTORY IMPOSITIONS SHALL BE DELINQUENT ON [DATE].

Property Address

Ward

Assessment No.

Legal Description

PLEASE REMIT BY [DATE]

*** ACCESS YOUR PROPERTY TAXES AND OTHER

STATUTORY IMPOSITIONS AND PAY ONLINE @ ____________________________________ *** NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST

WILL ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-

COMPOUNDING BASIS UNTIL PAID.

Failure to pay the total statutory impositions, interest, and costs due

before may cause the tax lien to be offered for sale at tax lien auction.

[ ] INDICATE IF APPLICABLE: According to our records,

the property for which these statutory impositions are due has

previously been sold at a tax sale or tax sale title or tax lien certificate

has previously been issued. You should take steps immediately to

remedy this threat to your ownership. You may have a right of

redemption or termination if timely exercised.

Please fold and tear along perforated line.

[YEAR] PROPERTY TAX AND STATUTORY IMPOSITIONS NOTICE

[Name & Address of Tax Collector]	Amount Due:
Ward:	Assessment No.:
[Name & Address of Tax Debtor]	Due Date:

Make check payable to:__________________________________

* Retain the top portion of this form for your records.

* Write account number on your check. The canceled check will serve as your receipt.

* For [name of political subdivision] tax information only call [number] or fax [number].

* Access your property tax and pay online @ [Internet address].

* Change of address requests and questions regarding the assessed value of the property should be directed to:

[Name & Address of Tax Collector]

(Tax records cannot be changed without instructions from the respective parish tax assessor)

Please sign below and return this portion of notice with check made payable to: [______________________]

These taxes paid by:____________________________________________

La. R.S. § 47:2127

Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. Jan.1, 2009.

Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..

Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. 1/1/2009.

This section is set out more than once due to postponed, multiple, or conflicting amendments.