Chapter

Payment and Collection

La. R.S. 47:2051— PAYMENT AND COLLECTION
La. R.S. 47:2051.1— Ouachita Parish; collection of municipal taxes
La. R.S. 47:2051.2— Livingston Parish; collection of municipal taxes
La. R.S. 47:2052— Oath and execution of bond
La. R.S. 47:2053— Failure to give bond
La. R.S. 47:2054— Actions on bond
La. R.S. 47:2055— Cancelation of bond
La. R.S. 47:2056— Compensation; Orleans excluded
La. R.S. 47:2057— Compensation; salary and expense fund
La. R.S. 47:2058— Records
La. R.S. 47:2059— Deposit of public funds
La. R.S. 47:2060— Statements of collections and settlement
La. R.S. 47:2060.1— Settlement of erroneous payments
La. R.S. 47:2061— Deputy tax collectors
La. R.S. 47:2062— Appointment and compensation of attorney for parish tax collector
La. R.S. 47:2063— Suspension and removal of tax collectors
La. R.S. 47:2064— Vacancies in tax collector's office
La. R.S. 47:2065— Outgoing tax collectors; duties
La. R.S. 47:2066— State tax collector for the city of New Orleans; state tax researches; disposition of funds
La. R.S. 47:2101— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2101.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2101.2— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2102— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2103— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2104— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2105— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2106— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2107— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2108— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2108.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2109— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2110— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2111— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2112— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2113— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2114— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2121— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2122— Definitions
La. R.S. 47:2123— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2124— Liability of tax collectors and tax assessors
La. R.S. 47:2126— Duty of assessors; single assessment; exception
La. R.S. 47:2127— Time for payment; interest and penalty; notification
La. R.S. 47:2127.1— Immovable property; lots assessed together
La. R.S. 47:2128— Repealed by Acts 2024, No. 774, §2.
La. R.S. 47:2129— Payment; receipt
La. R.S. 47:2129.1— Quarterly payments; Rapides Parish
La. R.S. 47:2130— Public calamity; postponement of statutory impositions payments
La. R.S. 47:2131— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2132— Refund of statutory impositions erroneously paid
La. R.S. 47:2133— Prior payment of statutory impositions
La. R.S. 47:2134— Suits to recover statutory impositions paid under protest
La. R.S. 47:2135— Acceptance of pro rata ad valorem taxes on property acquired by state from private owners
La. R.S. 47:2136— Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes
La. R.S. 47:2137— Computation of proration; placing of property on exempt roll
La. R.S. 47:2138— Advance tax payment agreement; ad valorem tax; credits
La. R.S. 47:2140— Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4.
La. R.S. 47:2141— Time period in which to conduct sales of movable property for the collection of delinquent taxes
La. R.S. 47:2142— Movable property; notice of delinquency
La. R.S. 47:2143— Movable property; seizure and sale
La. R.S. 47:2144— Movable property; procedure when removed from parish or municipality before payment
La. R.S. 47:2145— Movable property; summary seizure to secure payment
La. R.S. 47:2146— Movable property; additional sanction for tax collection
La. R.S. 47:2147— Movable property; tax debtors' rights
La. R.S. 47:2148— Movable property; payment of taxes by party taking possession
La. R.S. 47:2151— Transfer after tax roll delivered
La. R.S. 47:2151.1— Time period in which to conduct an immovable property tax lien auction
La. R.S. 47:2152— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2153— Notice of delinquency; tax lien holder; tax lien auction
La. R.S. 47:2153.1— Repealed by Acts 2025, No. 411, §3.
La. R.S. 47:2154— Tax sales; time of sale; price
La. R.S. 47:2155— Tax sale certificate
La. R.S. 47:2156— Post-tax-lien-auction notice
La. R.S. 47:2157— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2158— Repairs
La. R.S. 47:2158.1— Prohibition of certain actions; exceptions
La. R.S. 47:2159— Request for notice
La. R.S. 47:2160— Tax lien certificate; effect on other statutory impositions
La. R.S. 47:2160.1— Subsequent statutory impositions
La. R.S. 47:2161— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2162— Acquisition of tax lien by tax collectors and assessors forbidden
La. R.S. 47:2163— Purchase by co-owners
La. R.S. 47:2164— Tax lien certificates assignable; recordation
La. R.S. 47:2171— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2172— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2173— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2174— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2175— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2176— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2177— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2178— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2179— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2180— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2180.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2181— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2181.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2182— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2183— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2183.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2184— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2185— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2186— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2187— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2188— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2189— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2189.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2190— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2191— Repealed by Acts 1952, No. 626, 1
La. R.S. 47:2192— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2193— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2194— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2196— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2197— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2201— Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision
La. R.S. 47:2202— Minimum bid prices; sale of adjudicated property; sale of tax lien held by the political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision
La. R.S. 47:2203— Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision
La. R.S. 47:2204— Additional terms of ordinance
La. R.S. 47:2205— Donations of adjudicated property
La. R.S. 47:2206— Notice; sale or donation of adjudicated property; public sale of property to enforce a tax lien held by a political subdivision
La. R.S. 47:2207— Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form
La. R.S. 47:2207.1— Sale of tax lien; recordation
La. R.S. 47:2208— Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit
La. R.S. 47:2209— Sale or donation to tax sale party or tax lien auction party
La. R.S. 47:2210— Liability of owner of adjudicated property
La. R.S. 47:2211— Disposition of proceeds
La. R.S. 47:2212— Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
La. R.S. 47:2221— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2222— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2222.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2223— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2224— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2225— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2226— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2227— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2228— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2228.1— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2229— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2230— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2231— Suit to obtain possession of property adjudicated to political subdivision
La. R.S. 47:2231.1— Prohibition of certain actions; exceptions
La. R.S. 47:2232— Order of seizure and possession
La. R.S. 47:2233— Leasing adjudicated property; use of income to pay taxes or assessments
La. R.S. 47:2234— Redemption of property; payment of assessments
La. R.S. 47:2235— Authority of the political subdivision to establish servitudes over adjudicated property; procedure
La. R.S. 47:2236— Claim of ownership of adjudicated property by political subdivision
La. R.S. 47:2237— Sale or donation of adjudicated property; authority
La. R.S. 47:2238.1— City of Monroe
La. R.S. 47:2238.2— Procedure for sales initiated by individuals
La. R.S. 47:2238.3— Notice requirement
La. R.S. 47:2238.4— Order of seizure and possession
La. R.S. 47:2238.5— Sale of property adjudicated to municipality; order of possession
La. R.S. 47:2238.6— Placing purchaser in possession of property
La. R.S. 47:2238.7— Failure to purchase
La. R.S. 47:2238.8— Donation of adjudicated property
La. R.S. 47:2238.9— Additional powers relating to adjudicated property
La. R.S. 47:2241— Redemptive period peremptive
La. R.S. 47:2241.1— Redemptions of tax sales held prior to January 1, 2026
La. R.S. 47:2242— Person entitled to extinguish
La. R.S. 47:2243— Termination payments
La. R.S. 47:2244— Additional payments to political subdivision
La. R.S. 47:2245— Termination certificate
La. R.S. 47:2246— Right to sell a tax lien held by a political subdivision
La. R.S. 47:2247— Extinguishment of tax lien held by political subdivisions
La. R.S. 47:2251— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2252— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2253— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2254— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2255— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2256— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2257— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2258— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2259— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2260— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2261— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2262— Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. R.S. 47:2266— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2266.1— Procedure to recognize amounts due under tax lien certificate
La. R.S. 47:2267— Procedure to enforce tax lien ; proceeds of judicial sale
La. R.S. 47:2268— Effect of judicial sale
La. R.S. 47:2271— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2272— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2273— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2274— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2275— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2276— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2277— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2278— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2279— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2280— Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. R.S. 47:2286— Actions to annul
La. R.S. 47:2287— Time in which to file an action for nullity; defenses
La. R.S. 47:2288— Acquisitive prescription
La. R.S. 47:2289— Effect of judgment
La. R.S. 47:2290— Suspensive conditions to effectiveness of judgment
La. R.S. 47:2291— Trial; judgment; costs; improvements
La. R.S. 47:2292— Fruits