La. Revenue and Taxation § 47:2130

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2130 - [See Note] Public calamity; postponement of statutory impositions payments

A. Definitions. As used in this Section:

(1) "Political subdivision" means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:

(a) The state.

(b) Any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.

(c) Any other agency, board, or instrumentality of the state or of a political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.

(2) "Tax debtor" means a person obligated to pay the ad valorem taxes.

B. Declaration of emergency; calamity. When an emergency has been declared by the governor or a parish president pursuant to the Louisiana Homeland Security and Emergency Assistance and Disaster Act and only in cases of disaster caused by overflow, general conflagration, general crop destruction, or other public calamity, a tax debtor may request the postponement of the payment of ad valorem taxes on his property located in the geographical area designated in the declaration of emergency if the taxes became due after the declaration of emergency.

C. Right to a postponement of onerous taxes. The collection of taxes shall be postponed by the tax collector when all of the following occur:

(1) An emergency has been declared.

(2) The tax debtor's assessed property located in the geographical area designated in the declaration of emergency has been damaged or destroyed by the calamity.

(3) The collection of taxes would be onerous because the tax debtor is unable to pay the taxes without suffering substantial hardship.

D. Application for postponement.

(1) The tax debtor seeking the postponement of the payment of taxes shall file a sworn application, executed before a person authorized to administer oaths, accompanied by a supporting financial statement. The application shall:

(a) Certify that the property was damaged or destroyed by the event that necessitated the emergency declaration.

(b) Describe the damaged or destroyed property as assessed.

(c) Certify that the collection of the taxes that became due after the declaration of the emergency would be onerous because the tax debtor applying for postponement is unable to pay the taxes without suffering substantial hardship.

(2) The completed sworn financial statement submitted in support of an application for the postponement of the payment of taxes shall not be subject to the laws relative to public recoR.S. rds, 44:1 et seq., and shall be confidential, except that the financial statement shall be admissible in evidence in a proceeding to contest an application for postponement of the payment of taxes. The tax collector shall retain the financial statement until the period for contesting the postponement has expired without an objection being filed or until there has been a definitive decision in a contest proceeding. Thereafter, the tax collector may destroy the financial statement.

(3) The tax collector shall, and the assessor may, keep appropriate application forms and blank financial statement forms available for use by tax debtors. The tax collector, or his authorized deputy collector, shall be competent to administer the oath required for this application. The following forms may be used to apply for the postponement:

STATE OF LOUISIANA ____________

PARISH OF _____________________

APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES

BEFORE ME, the undersigned authority personally appeared__________, a tax debtor, who requests postponement of payment of ad valorem taxes pursuant to the provisions of R.S. 47:2106 for the following property:

________________________________________________________________

(Give the description of damaged or destroyed property as assessed)

Appearer certifies that the property was damaged or destroyed on ______ (insert date)by the event that necessitated the emergency declaration declared on or about ______ (insert date) by __________ (insert name and title of person declaring the emergency) and it is in the geographical area designated in the declaration.

Appearer certifies that the collection of the taxes that became due after the declaration of emergency would be onerous because Appearer is unable to pay the taxes without suffering substantial hardship. Appearer submits his financial statement in support of this application and certifies that it is true and correct as of this date.

SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____, _____ at __________ Louisiana.

________________

Full Name of Affiant

__________________________________

Notary Public or authorized tax collector

Notary #

FINANCIAL STATEMENT

STATE OF LOUISIANA

PARISH OF _____________

I certify that the following is a listing of my debts and property located within the state of Louisiana and that the following was my adjusted gross income for the previous year.

Immovable Property:

Estimated Value

(land/buildings)

___________________________________________________

Subtotal __________

Debts affecting the

Estimated Value

immovable property: ___________________________________________________

___________________________________________________

Subtotal __________

Movable Property:

Estimated Value

(vehicles, personal

___________________________________________________

property, bank accounts) ___________________________________________________

___________________________________________________

Subtotal __________

Debts affecting the

Estimated Value

movable property:

___________________________________________________

Subtotal __________

Other Debts:

Estimated Value

(credit cards, etc.)

___________________________________________________

Subtotal __________

NET WORTH __________________

(Value of Property less amount of debts)

Adjusted gross income for

Previous year:

________________________

Applicant

Sworn to and signed before the undersigned Notary Public at ________________, Louisiana, on the _____ day of __________, _______.

________________________

Notary Public or authorized tax collector

Notary #

E. Reapplication. A tax debtor may reapply for postponement of taxes as provided for in this Section for each consecutive year after the year in which the original postponement was granted when the conditions which initially authorized the postponement remain in effect.

F. Time for filing application. The initial application and any reapplication for postponement shall be filed with the tax collector no later than December thirty-first of the year in which the damage or destruction occurred, or no later than thirty calendar days after the tax bill has been mailed, whichever is later.

G. Notification of filing. The tax collector shall send to each political subdivision for which the postponed taxes are assessed and collected a copy of each application by reliable electronic means, certified mail, or hand delivery with a receipt.

H. Political subdivision contest of postponement. A political subdivision may contest the postponement of the taxes in a written objection filed with the tax collector within thirty calendar days after receiving the copy of the application for postponement. It shall state the factual and legal reasons for contesting postponement. Concurrently, the political subdivision shall send a copy of the objection to the tax debtor at the address on the application by reliable electronic means, certified mail, or hand delivery with a receipt. Finally, the tax collector shall send verified copies of the application, supporting financial statement, and the written objection to the parish governing authority within ten calendar days after the date the objection was filed.

I. Contest; review of decision. The merits of the objection shall be decided by the parish governing authority, which decision shall be subject to review by the Louisiana Tax Commission, or its successor, on request of either the tax debtor or the objecting political subdivision. That decision shall be subject to appeal to the district court. The review and appeal shall be in accordance with the procedures established by law, the Louisiana Tax Commission rules, or ordinance of the parish governing authority for the review and appeal of the correctness of an assessment made by the assessor.

J. Effective date of postponement.

(1) If no objection is filed, the payment of taxes shall be postponed. If an objection is filed, payment of taxes shall be postponed until all objections are finally decided by the parish governing authority or the Louisiana Tax Commission.

(2) If no objection is filed, or if the tax debtor has prevailed in a definitive decision on review, the tax collector shall file the application, or a certified copy, with the recorder of mortgages in each parish in which the property is located. The application filed shall not include the supporting financial statement.

K. Advice of right to postponement. A written notice of the right of a tax debtor to have the payment of his taxes postponed shall be included with the tax bill sent to a tax debtor.

L. Installment payment of postponed taxes; accelerated payments; interests.

(1) The postponed taxes shall be divided into ten equal installments, and one installment shall be charged each year by the tax collector for ten subsequent years, or until the entirety of the postponed taxes is paid.

(2) All the postponed taxes, or any annual installment thereof, may be paid in advance. The unpaid balance of the postponed taxes shall bear interest from the date on which the original tax bill was due until paid at the rate of six percent per annum payable annually on the due date of each installment. No timely paid installment shall bear penalties when collected.

(3) If an annual installment is not timely paid, all of the unpaid postponed taxes shall become due immediately, and the property shall be sold at a tax sale for the balance of all taxes, interest, and penalties.

(4) When all postponed taxes and interest have been paid, the tax debtor may cancel the lien at the tax debtor's expense.

M. Assessments after postponement. The tax collector shall prepare a separate written list of all persons whose payment of taxes were postponed. It shall show the amount of the taxes and the property upon which the taxes were postponed. The list shall be prepared in duplicate, sworn to, and one copy shall be delivered to the parish assessor and one copy to the legislative auditor. In each subsequent tax year the tax collector shall collect a one-tenth installment of the postponed taxes until all taxes are paid.

N. Remission of postponed taxes. The postponed portion of the taxes shall be collected in the same manner as ordinary taxes, separately accounted for, and remitted by the tax collector to the political subdivisions that levied them.

La. Revenue and Taxation § 47:2130

Acts 2008, No. 506, §2, eff. Jan. 1, 2009; Acts 2008, No. 819, §1, eff. Jan.1, 2009.

Acts 2008, No. 506, §2, eff. 1/1/2009; Acts 2008, No. 819, §1, eff. 1/1/2009.

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