Current with changes from the 2024 Legislative Session
Section 47:2051.1 - Ouachita Parish; collection of municipal taxesA. The sheriff and tax assessor of Ouachita Parish and the governing authority of the municipality of Monroe, West Monroe, Richwood, or Sterlington may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the respective municipality.B. Any such agreement shall include all of the following:(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include: (a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.(d) Provision for the transfer to the municipality of property which fails to sell.C. A municipality may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.La. Revenue and Taxation § 47:2051.1