Section 47:2124 - [See Note] Liability of tax collectors and tax assessorsA. Liability shall not be imposed on tax collectors or tax assessors or their employees in either their personal or official capacity, based upon the exercise or performance or the failure to exercise or perform their duties under this Chapter.
B. The provisions of Subsection A of this Section shall not be applicable to acts or omissions that constitute criminal, fraudulent, malicious, intentional, willful, outrageous, reckless, or flagrant misconduct.C. 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.D. 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.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. 819, §1, eff. 1/1/2009.This section is set out more than once due to postponed, multiple, or conflicting amendments.