La. R.S. 47:1502.1 — Merger and consolidation of state tax collector for the city of New

Orleans, into the collector of revenue; transfer of functions, records,
money, and equipment; additional powers and functions of collector of
revenue; transfer of functions, records, money, equipment and powers
to the city of New Orleans
A. By authority of Section 32 of Article III of the constitution of 1921,
all of the functions, programs and operations of every kind of the state tax
collector for the city of New Orleans are hereby merged and consolidated into
the collector of revenue whose duties and functions are of a similar nature or
character. The collector of revenue shall exercise the administrative functions
of the state tax collector for the city of New Orleans on and after January 1,
1975 as now or hereafter to be authorized to be exercised by the constitution
and laws in relation to the administration, management and operations of the
functions, programs and operations of the office of state tax collector for the
city of New Orleans hereby consolidated and particularly Section 21 of Article
XIV and Section 11 of Article X of the constitution of 1921, and R.S. 47:2051
through 47:2114.
(1) The collector of revenue shall have the authority to use the services,
personnel and facilities of the city of New Orleans to assist in performing his
duties in the issuance of state tax researches, and to deputize one or more
employees of the city of New Orleans to certify as to the correctness of said
state tax researches.
(2) The city of New Orleans is hereby authorized to charge a fee of six
dollars for the services rendered in connection with the issuance of each such
tax research.
B. Under the transfer of functions provided for herein, any pending or
unfinished business of the state tax collector for the city of New Orleans shall
be taken over and be completed by the collector of revenue with the same
power and authority as the office from which the functions are transferred, and
every act done by the collector of revenue in the exercise of such functions
shall be deemed to have the same force and effect under all pertinent
provisions of law as if done by the official from whom such functions are
transferred.
C. All books, papers, records, money, choses in action and all other
property of every kind and description, movable and immovable, real and
personal, heretofore possessed, controlled or used by the state tax collector for
the city of New Orleans in the exercise of functions hereby transferred, are
hereby transferred to the collector of revenue.
D. In addition to the functions, powers and duties otherwise vested in
the collector of revenue by the provisions of this section, the collector of
revenue shall have and exercise the power and authority to contract with the
city of New Orleans to utilize the services and personnel of the city of New
Orleans to assist him in the performance of his duties herein transferred
including the issuance of tax researches as provided by Section 21 of Article
XIV of the constitution of 1921, the handling of tax sales and redemptions of
property as provided by Section 11 of Article X of the constitution of 1921 and
the performance and/or discharge of such other duties, functions and
responsibilities provided by law as the collector of revenue may deem
necessary and proper; provided that said contracts shall call for issuance of
state tax researches in substantially the same form as that used in 1974, and
that the master tax records shall be preserved and kept available for public use.
The contract between the collector of revenue and the city of New
Orleans as hereinabove provided for shall contain such terms and provisions
as shall be deemed necessary, proper and advisable.
E. Beginning with the taxes levied for the calendar year 1976 and
thereafter, the taxes levied by the Board of Levee Commissioners of the
Orleans Levee District under its constitutional authority shall be collected by
the city of New Orleans upon certification of the rate of the tax to the council
of the city of New Orleans, which shall cause the tax to be entered on the tax
rolls of the city and collected in the manner and under the conditions and with
the interest and penalties prescribed by law for city taxes. Such tax levied by
the Orleans Levee District shall be collected at the same time as the collection
of taxes levied by the city of New Orleans. The director of finance for the city
of New Orleans is hereby authorized to deduct from the aggregate amount of
all such taxes collected, a commission in the amount and upon such terms and
provisions as shall be agreed upon by and between the Board of Levee
Commissioners of the Orleans Levee District and the city of New Orleans and
deposit such amount in the general fund of the city of New Orleans, but in no
instance shall the commission agreed upon be less than the actual cost of
collection. Except as hereinabove set forth, there will be no further deductions
as provided in, but not limited to, those deductions provided for in: R.S.
13:933, R.S. 17:696, R.S. 17:829.1, R.S. 33:1453, R.S. 33:5582, R.S. 33:1504,
R.S. 47:1910, R.S. 18:1835, R.S. 47:1915, R.S. 16:1105, and R.S. 47:2057.
The money then remaining from the total amount collected shall be paid to
said board.
The city of New Orleans, as collector of the taxes levied by the Board
of Levee Commissioners of the Orleans Levee District, shall exercise all
administrative functions necessarily incidental thereto as now or hereafter to
be authorized to be exercised by the constitution and laws in relation to the
administration, management and operations of the functions, programs and
operations of the former state tax collector for the city of New Orleans as
provided in Article XIV, Section 21 and Article X, Section 11 of the
constitution of 1921, and R.S. 47:2052 through R.S. 47:2114. Any pending or
unfinished business of the state tax collector for the city of New Orleans as
begun by the collector of revenue shall be taken over and completed by the city
of New Orleans, with the same power and authority as the office from which
the functions are transferred, and every act done by the city of New Orleans in
the exercise of such functions shall be deemed to have the same force and
effect under all pertinent provisions of law, as if done by the official from
whom such functions are transferred.
Added by Acts 1974, No. 495, §1. Amended by Acts 1975, 1st Ex.
Sess., No. 15, §1, eff. Jan. 28, 1975; Acts 1975, No. 741, §1.