La. Stat. tit. 47 § 2153
"Year Ward Sect. | Ass. # Property # Notice # |
********PLEASE NOTE******** | [Name of Political Subdivision] |
*By law your ad valorem taxes and other statutory impositions are delinquent after December thirty-first. The law requires interest be charged as follows: A flat rate of one percent (1%) per month on a non-compounding basis on delinquent ad valorem taxes and other statutory impositions. | |
*If monies for payment of ad valorem taxes and statutory impositions are in escrow, please forward tax notice to your | |
mortgage company. | |
*If a receipt is requested, enclose a self-addressed stamped envelope along with your payment. | |
*Please notify the sheriff's office or the assessor's office with all address changes. | |
*For questions about assessed value or millages contact: Assessor's Office: Property Tax Dept: | |
*Payment may be made online at __________________________ | |
*[DATE OF NOTICE]. If ad valorem taxes and statutory impositions are not paid in full within twenty (20) days after this date, the tax collector will proceed to auction the tax lien for payment of taxes and other statutory impositions at [list location of the tax lien auction] beginning on [list first day of sale] and will issue a tax lien certificate in favor of the winning bidder. The tax lien certificate shall be prima facie evidence of the validity of the lien and privilege, and the assignment to the tax lien purchaser. You will have the right to pay the amounts due until the day before the auction. If the tax lien is sold at auction, you may terminate the lien according to law, but in order to terminate, you will be required to pay the delinquent obligation, a five percent (5%) penalty and interest not to exceed the rate of one percent (1%) per month on a non-compounding basis computed on the amount paid at auction by the tax lien certificate purchaser, together with other amounts in accordance with law. *Until judgment of court is executed, the above-described tax lien auction shall not serve to terminate any ownership interest or right to possession you have in the property. | |
During the termination period, the tax lien certificate holder may not subject you to any eviction proceeding and is not entitled to collect any lease or rental payments. Any attempt to do so is unlawful and will subject the lien holder to penalty by law. |
Total Assessed Value Tax Distributions | Millages | Homestead Exemption | Taxes and other Statutory Impositions Due | Assessment Information |
[add taxing districts] | [add amount of tax due each district] | Total Assessed Value | ||
Property Description | ||||
Total Statutory Impositions Due | ||||
Interest | ||||
Costs | ||||
Total |
[Name of Tax Collector and Address]
Total Statutory Impositions Due
Interest
Cost
Total
[Tax Collector Name]
YEAR WARD SECT ASS.# PROPERTY NOTICE #
Name of Tax Debtor
[address]_____________
Make checks payable to:__________ [Tax Collector Name]
Mail this portion of tax bill and payment to:________________ [address]"
.
.
"DELINQUENT TAX AND STATUTORY IMPOSITION LIST
______________________________ vs. Delinquent Tax Debtors
(insert appropriate taxing bodies)
By virtue of the authority vested in me by the constitution and the laws of the State of Louisiana, I will sell by public auction, at ____________________, beginning at __________ o'clock a.m. on __________, the __________ day of __________, ____, and continuing on each succeeding legal day, until the auction is completed, the tax lien. I will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate to all immovable property on which taxes are now due to ___________________________, to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____, together with interest thereon from January 1, ____, at the rate not to exceed one percent (1%) per month on a non-compounding basis until paid and all costs. The names of the delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable property assessed to each for which a tax lien certificate will be issued are as follows: (Insert names of delinquent tax debtors in alphabetical order, the amount of statutory impositions due, including any due for prior years on each specific piece of property, and the description of each specific piece of immovable property for which a tax lien certificate will be issued.)
At the auction I will sell the tax lien to the winning bidder. The auction will be for cash or other payment method acceptable to the tax collector, in legal tender money of the United States.
At any time prior to the institution of an action to enforce the tax lien certificate, the tax lien certificate may be terminated by paying the price paid at auction together with interest at the rate established at the tax auction which shall not exceed one percent (1%) per month on a non-compounding basis computed on the amount paid at auction by the tax lien certificate purchaser until terminated, a penalty at the rate of five percent (5%), and costs reimbursable pursuant to R.S. 47:2156. The termination payment shall also include the amount of any subsequent parish and municipal statutory impositions paid by the tax lien certificate holder, together with the applicable five percent (5%) penalty and any applicable interest computed on the statutory impositions at a rate of one percent (1%) per month on a non-compounding basis.
The tax collector may require all registered tax lien auction participants to provide a deposit, not to exceed one thousand dollars, prior to the commencement of the tax lien auction. If a deposit is required, the deposit of the winning bidder shall be applied toward the sale price at the time of purchase. A deposit from a non-winning bidder shall be returned or refunded to the depositor no later than fourteen days after the close of the auction. The deposit shall be made in a form approved by the tax collector.
La. R.S. § 47:2153