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Measure Details

Proposed Constitutional Amendment 3

Louisiana Ballot Measure - Act 871

Election: Nov. 4, 2014 (General)
Outcome: Pending

Categories:
Constitution
Taxes

Summary

Present Constitution provides that there shall be no forfeiture of property for nonpayment of taxes and at the expiration of the year in which the taxes are due authorizes the tax collector to give notice to the delinquent taxpayer, advertise the property for sale, sell the portion of the property which the debtor points out and if the debtor does not point out sufficient property, sell the least quantity of property which any bidder will buy for the amount of the taxes, interest and costs.

Proposed Constitutional Amendment allows an authorized agent of the tax collector to sell the property of the delinquent taxpayer and to collect a fee to be included in the costs, not to exceed the maximum amount set forth in applicable state law, charged on the date of the delinquency. Further provides that the tax collector is not relieved of its duties and responsibilities under law to the delinquent taxpayer if an authorized agent is used.

Present Constitution requires the tax collector to seize and sell at public auction sufficient movable property of the delinquent taxpayer to pay the tax, whether or not the property seized is the property which was assessed.

Proposed Constitutional Amendment allows an authorized agent of the tax
collector in accordance with law to seize and sell at public auction sufficient movable property of the delinquent taxpayer to pay the tax and costs, which include the fee of the authorized agent, not to exceed the maximum amount set forth in applicable state law, charged on the date of the delinquency. Further provides that the tax collector is not relieved of its duties and responsibilities under law to the delinquent taxpayer if an authorized agent is used.

Measure Text

Do you support an amendment allowing an authorized agent of a tax collector to assist in the tax sale process, including the sale of property for delinquent taxes and that the fee charged by the authorized agent be included within the costs that the collector can recover in the tax sale?

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