House Bill No. 1694, introduced by Representative Henry, seeks to amend Louisiana's tax laws regarding the collection of delinquent ad valorem taxes and the management of tax auctions. The bill introduces new procedures for tax auctions, including the issuance of "tax auction certificates" instead of "tax sale titles," and establishes clear definitions and responsibilities for tax collectors and auction purchasers. Key changes include the requirement for tax collectors to send written notices to tax debtors detailing their obligations and the consequences of non-payment, as well as the introduction of penalties for delinquency. The bill also emphasizes the rights of property owners, including a three-year redemption period before foreclosure can be initiated, and clarifies that tax auction purchasers acquire a lien on the property rather than ownership.

Significant deletions from existing law include the repeal of provisions related to monitions and certain notice requirements associated with tax sales. The bill modifies the notification process for delinquent statutory impositions, ensuring that notices are sent via first-class mail and that tax collectors take additional steps to locate debtors. It also establishes a structured process for postponing statutory impositions in the event of emergencies, allowing tax debtors to request payment postponements under specific conditions. Overall, the bill aims to create a more efficient and fair system for managing tax delinquency and protecting the rights of property owners in Louisiana.

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)