RS 47:2127

§2127. 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. If not paid by that date, the statutory impositions shall be considered delinquent the following day. B. Interest and penalty. (1)(a) All delinquent statutory impositions, whether levied on movable or immovable property, shall bear interest from the day after the taxes were due, at the rate of one percent per month or any part thereof, calculated on a noncompounding basis. (b) Interest shall continue to accrue on the statutory impositions as provided in Subparagraph (a) of this Paragraph until either of the following occurs: (i) The statutory impositions are paid. (ii) A tax lien certificate is issued for the delinquent obligation or, for statutory impositions levied on movable property, the property is sold pursuant to the provisions of Subpart A of Part III of this Chapter, R.S. 47:2141 et seq. (2) If the tax lien 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. (3) 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 or 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 or penalty. C. Tax lien. The delinquent obligation shall be secured by a lien and privilege in accordance with the provisions of R.S. 47:1993(G). The lien and privilege shall have priority over all other mortgages, liens, privileges, and other encumbrances. Except as otherwise provided in R.S. 47:2267, all tax liens shall rank concurrently, irrespective of when the statutory impositions become due or the tax lien certificates are recorded. D. Failure to pay. If the total statutory impositions, interest, and costs due on immovable property remain unpaid ninety days after becoming delinquent, the tax lien shall be offered for sale at a tax lien auction in accordance with R.S. 47:2154. In the case of unpaid statutory impositions due on movable property, the movable property shall be subject to seizure and sale in accordance with the provisions of Subpart A of Part III of this Chapter, R.S. 47:2141 et seq. E.(1) Notification. As soon as practicable following delivery of the tax roll to the tax collector in accordance with R.S. 47:2126, the tax collector shall send by United States mail to each tax notice party written notice of statutory impositions due. The written notice shall be sent to each tax debtor at the address listed on the tax roll and to each other tax notice party at the address given in the request for notice pursuant to R.S. 47:2159. (2) The written notice shall do each of the following: (a) 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. (b) Direct the tax debtor to return the written notice to the tax collector with remittance. (c) Inform the tax debtor of the date by which statutory impositions must be paid and that interest will accrue on the statutory impositions at the rate of one percent per month on a noncompounding basis from the day after the statutory impositions were due. (d) Indicate the existence of any prior unredeemed tax sale, tax sale certificate, or outstanding tax lien certificate in connection with the immovable property. (3) The failure to provide notice shall not affect the validity of the tax lien auction. (4) The written notice shall be 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:___________________________________________" Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. Jan.1, 2009 ; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.