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La. R.S. 33:4047

Penalty for delinquency in paying assessment

Upon any delinquency on the part of the property owner in paying the assessment on or before the date of maturity, the property holder's assessment shall bear additional interest at the rate of one per cent per month as a penalty, which interest shall be collectible in the same manner as is provided for in the collection of the unpaid portion of the special assessment.

Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.