House Bill No. HLS 24RS-1694, introduced by Representative Henry, seeks to amend and reenact various provisions related to the collection of delinquent ad valorem taxes and statutory impositions in Louisiana. The bill introduces new procedures for tax auctions, the issuance of tax auction certificates, and the redemption of properties, emphasizing the requirement for specific notices regarding delinquent taxes. Key changes include the replacement of "taxes" with "statutory impositions," broadening the scope of the bill, and the repeal of outdated provisions to streamline tax collection processes. The bill also clarifies the rights and responsibilities of tax auction purchasers, establishes penalties for delinquency, and ensures property owners can claim surplus equity from properties sold at tax auctions.

Additionally, the bill modifies the notification process for tax debtors, requiring written notices of statutory impositions due, and outlines the conditions for postponing payments for properties affected by emergencies. It establishes a structured process for tax auctions, including the issuance of tax auction certificates as prima facie evidence of the validity of delinquent obligations. The bill also clarifies the redemption process, specifying that any person may redeem a tax auction certificate within three years, and introduces provisions for the cancellation of tax auction certificates if no foreclosure suit is filed within seven years. Overall, the legislation aims to modernize the legal framework governing tax collection and enhance the rights of both tax debtors and purchasers.

Statutes affected:
HB871 Original: 47:1998(A)(1), 47:2132(A)(1)
HB871 Engrossed: 47:1998(A)(1), 47:2132(A)(1)
HB871 Reengrossed: 47:1998(A)(1), 47:2132(A)(1)