Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:2127.1 Immovable property; lots assessed together
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§2127.1. Immovable property; lots assessed together If two or more lots or parcels of ground have been assessed in any year or years to the same tax debtor at a certain valuation for the whole together, without distinguishing the valuation of each lot or parcel separately, the ta…
La. Rev. Stat. § 47:2128 Repealed by Acts 2024, No
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§2128. Repealed by Acts 2024, No. 774, §2.
La. Rev. Stat. § 47:2129 Payment; receipt
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§2129. Payment; receipt All statutory impositions shown on the notice sent to the tax debtor shall be paid in cash, or at the discretion of the tax collector, by other forms of payment. The tax collector may charge a processing fee to recover the additional cost of accepting othe…
La. Rev. Stat. § 47:2129.1 Quarterly payments; Rapides Parish
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§2129.1. Quarterly payments; Rapides Parish A. Each tax collector in Rapides Parish shall have the discretion to accept the payment by a tax debtor of estimated taxes and any related statutory impositions on a quarterly basis. This grant of authority shall be contingent upon the …
La. Rev. Stat. § 47:213 Basis of distributed property other than money
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§213. Basis of distributed property other than money A. Distributions other than in liquidation of a partner's interest. (1) General rule. The basis of property (other than money) distributed by a partnership to a partner other than in liquidation of the partner's interest shall,…
La. Rev. Stat. § 47:2130 Public calamity; postponement of statutory impositions payments
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§2130. Public calamity; postponement of statutory impositions payments A. Declaration of emergency; calamity. When an emergency has been declared by the governor or a parish president pursuant to the Louisiana Homeland Security and Emergency Assistance and Disaster Act and only i…
La. Rev. Stat. § 47:2131 Repealed by Acts 2024, No
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§2131. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2132 Refund of statutory impositions erroneously paid
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§2132. Refund of statutory impositions erroneously paid A.(1) Except as provided for in Paragraph (2) of this Subsection, any person who has a claim against a political subdivision for statutory impositions erroneously paid into the funds of that political subdivision may present…
La. Rev. Stat. § 47:2133 Prior payment of statutory impositions
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§2133. Prior payment of statutory impositions If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S. 47:2266.1, the tax collector determines that the statutory impositions on a certain property subject to a tax lien certificate were paid prior…
La. Rev. Stat. § 47:2134 Suits to recover statutory impositions paid under protest
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§2134. Suits to recover statutory impositions paid under protest A. No court of this state shall issue any process to restrain, or render any decision that has the effect of impeding, the collection of statutory impositions imposed by any political subdivision, under authority gr…
La. Rev. Stat. § 47:2135 Acceptance of pro rata ad valorem taxes on property acquired by state from private
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§2135. Acceptance of pro rata ad valorem taxes on property acquired by state from private owners A. The tax collector is directed to accept the payment of pro rata ad valorem taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisia…
La. Rev. Stat. § 47:2136 Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to
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§2136. Duty of assessors and Louisiana Tax Commission to amend tax roll to conform to proration of ad valorem taxes All assessors throughout the state of Louisiana and the commission are authorized and directed to adjust and amend all tax rolls and records within their respective…
La. Rev. Stat. § 47:2137 Computation of proration; placing of property on exempt roll
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§2137. Computation of proration; placing of property on exempt roll The proration of ad valorem taxes shall be computed to the closest half-month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place …
La. Rev. Stat. § 47:2138 Advance tax payment agreement; ad valorem tax; credits
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§2138. Advance tax payment agreement; ad valorem tax; credits A. Agreement. (1) A local taxing authority, hereinafter referred to as "taxing authority", may enter into an advance tax payment agreement with a taxpayer to provide for the advance payment of certain ad valorem taxes …
La. Rev. Stat. § 47:214 Basis of distributee partner's interest
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§214. Basis of distributee partner's interest In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by: (1) the amo…
La. Rev. Stat. § 47:2140 Redesignated as R.S
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§2140. Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2141 Time period in which to conduct sales of movable property for the collection of
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§2141. Time period in which to conduct sales of movable property for the collection of delinquent taxes Once three years have passed from December thirty-first of the year in which statutory impositions are due, no sale of movable property for the collection of delinquent taxes s…
La. Rev. Stat. § 47:2142 Movable property; notice of delinquency
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§2142. Movable property; notice of delinquency A. On the day of the deadline for payment of taxes, or as soon thereafter as possible, the tax collector shall address to each tax debtor who has not paid all the taxes which have been assessed to him on movable property a written no…
La. Rev. Stat. § 47:2143 Movable property; seizure and sale
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§2143. Movable property; seizure and sale A. The tax collector is authorized to collect the taxes due or which may be due by any person, upon a movable property, for any year past or the current year, either by taking into his possession so much of the movable property as may be …
La. Rev. Stat. § 47:2144 Movable property; procedure when removed from parish or municipality before
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§2144. Movable property; procedure when removed from parish or municipality before payment When movable property is moved from the parish or municipal corporation in which it is assessed to any other parish or municipal corporation in this state before the taxes on the property a…
La. Rev. Stat. § 47:2145 Movable property; summary seizure to secure payment
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§2145. Movable property; summary seizure to secure payment The tax collector shall seize the movable property of any tax debtor without notice when he believes that such seizure is necessary to enable him to collect any tax due by the debtor, and he shall make such seizure whenev…
La. Rev. Stat. § 47:2146 Movable property; additional sanction for tax collection
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§2146. Movable property; additional sanction for tax collection A. When it is necessary, the tax collector shall seize, advertise in the manner provided for judicial advertisement, and sell any other property belonging to the tax debtor to collect the taxes, interest, and costs d…
La. Rev. Stat. § 47:2147 Movable property; tax debtors' rights
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§2147. Movable property; tax debtors' rights A. Any person shall be allowed to point out the particular movable property which he may desire to have sold for taxes due by him, delivering the property to the tax collector at his office on or before the day of sale, provided that t…
La. Rev. Stat. § 47:2148 Movable property; payment of taxes by party taking possession
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§2148. Movable property; payment of taxes by party taking possession A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial or court officer or functionary takes possession of movable property, he shall pay at once all the taxes that may be due or …
La. Rev. Stat. § 47:215 Optional adjustment to basis of undistributed partnership property
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§215. Optional adjustment to basis of undistributed partnership property A. General rule. The basis of partnership property shall not be adjusted as the result of a distribution of property to a partner unless the election, provided in R.S. 47:220.1 (relating to optional adjustme…
La. Rev. Stat. § 47:2151 Transfer after tax roll delivered
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§2151. Transfer after tax roll delivered A sale, pledge, mortgage, lien, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the statutory impositions assessed on the property or any tax lien that remains…
La. Rev. Stat. § 47:2151.1 Time period in which to conduct an immovable property tax lien auction
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§2151.1. Time period in which to conduct an immovable property tax lien auction Unpaid statutory impositions that have been delinquent for a period of three years or more shall not be included in the sale price at any tax lien auction. This period shall be suspended during the pe…
La. Rev. Stat. § 47:2152 Repealed by Acts 2024, No
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§2152. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2153 Notice of delinquency; tax lien holder; tax lien auction
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§2153. Notice of delinquency; tax lien holder; tax lien auction A. No later than the first Monday of February of each year, or as soon thereafter as possible, the tax collector shall send a written notice by certified mail, return receipt requested, to each tax notice party when …
La. Rev. Stat. § 47:2153.1 1 Repealed by Acts 2025, No
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§2153.1 Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026. NOTE: R.S. 47:2153.1 enacted by Acts 2024, No. 774, eff. Jan. 1, 2026, and repealed by Acts 2025, No. 411, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2154 Tax lien auctions; time of auction; price
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§2154. Tax lien auctions; time of auction; price A.(1) The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible. (2) Notwithstanding the prov…
La. Rev. Stat. § 47:2155 Tax lien certificate
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§2155. Tax lien certificate A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax lien certificate in favor of the winning bidder or, if no bidder, in favor of the political subdivision, in whic…
La. Rev. Stat. § 47:2156 Post-tax-lien-auction notice
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§2156. Post-tax-lien-auction notice A. The tax lien certificate holder shall use reasonable diligence to determine the name and current address of each tax lien auction party whose interest will be terminated by an action brought pursuant to the provisions of R.S. 47:2266.1. B.(1…
La. Rev. Stat. § 47:2157 Repealed by Acts 2024, No
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§2157. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2158 Repairs
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§2158. Repairs A. When authorized in a notice or order of a political subdivision charged with the enforcement of property standards or by a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent stat…
La. Rev. Stat. § 47:2158.1 Prohibition of certain actions; exceptions
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§2158.1. Prohibition of certain actions; exceptions A.(1) A tax debtor who remains the owner of and is residing in the property shall not be subject to any eviction proceeding by the tax lien certificate holder. (2) Except as otherwise provided in R.S. 47:2158, no tax lien certif…
La. Rev. Stat. § 47:2159 Request for notice
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§2159. Request for notice Any person may request that all notices that are sent to a tax debtor also be sent to the requesting person by sending a written notice to the appropriate tax collector listing the name of the tax debtor, a legal description of the property, and the addr…
La. Rev. Stat. § 47:216 Payments to a retiring partner or a deceased partner's successor in interest
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§216. Payments to a retiring partner or a deceased partner's successor in interest A. Payments considered as distributive share or guaranteed payment. Payments made in liquidation of the interest of a retiring partner or a deceased partner shall, except as provided in Subsection …
La. Rev. Stat. § 47:2160 Tax lien certificate; effect on other statutory impositions
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§2160. Tax lien certificate; effect on other statutory impositions The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on th…
La. Rev. Stat. § 47:2160.1 Subsequent statutory impositions
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§2160.1. Subsequent statutory impositions A. After the issuance of a tax lien certificate, all subsequent statutory impositions on the property shall continue to be assessed to and paid by the tax debtor. B.(1) If subsequent statutory impositions remain unpaid by the date on whic…
La. Rev. Stat. § 47:2161 Repealed by Acts 2024, No
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§2161. Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2162 Acquisition of tax lien by tax collectors and assessors forbidden
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§2162. Acquisition of tax lien by tax collectors and assessors forbidden The tax collector and tax assessor for the political subdivision, and any other person acting on behalf of the political subdivision whose duties are to assess or collect ad valorem taxes for the political s…
La. Rev. Stat. § 47:2163 Purchase by co-owners
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§2163. Purchase by co-owners An owner or co-owner may pay the statutory impositions plus interest and costs due at any time prior to commencement of the tax lien auction of the tax lien encumbering property. The purchase of a tax lien by an owner or other person holding an intere…
La. Rev. Stat. § 47:2164 Tax lien certificates assignable; recordation
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§2164. Tax lien certificates assignable; recordation A tax lien may be assigned by the tax lien certificate holder to any person who is not prohibited from acquiring the tax lien pursuant to R.S. 47:2162. The assignment of a tax lien evidenced by a tax lien certificate issued in …
La. Rev. Stat. § 47:217 Recognition and character of gain or loss on sale or exchange
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§217. Recognition and character of gain or loss on sale or exchange In the case of a sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner. Such gain or loss shall be considered as gain or loss from the sale or exchange of a …
La. Rev. Stat. § 47:2171 Repealed by Acts 2008, No
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§2171. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2172 Repealed by Acts 2008, No
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§2172. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2173 Repealed by Acts 2008, No
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§2173. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2174 Repealed by Acts 2008, No
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§2174. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:2175 Repealed by Acts 2008, No
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§2175. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.