La. R.S. 47:1704 — Homestead exemption audit program; city of New Orleans; fees

A. The city of New Orleans may establish a homestead exemption audit program for
the property in the city of New Orleans and the parish of Orleans. The purpose of the audit
program is to determine if property in the city of New Orleans and the parish of Orleans is
the subject of more than one homestead exemption or if property owners in the city of New
Orleans and the parish of Orleans are claiming a homestead exemption on more than one
property. Provisions governing the execution, administration, and enforcement of the audit
program and collections made pursuant to the program shall be established by the city of
New Orleans through the promulgation of rules.
B. The city of New Orleans may impose a fee not to exceed ten percent of the total
amount of taxes, penalties, and interest which may be due and owed by a taxpayer through
this program. The total amount of taxes, penalties, interest, and fees shall be assessed against
the taxpayer, to be collected by the tax collector, and remitted to the city of New Orleans.
C. The city of New Orleans is authorized to employ any agents, assistants, auditors,
clerks, inspectors, investigators, or other experts to assist in program execution and
enforcement. The city of New Orleans is authorized to enter into contracts with these
persons; however, the total fees paid pursuant to the contracts shall not exceed the total fees
collected by the city of New Orleans pursuant to Subsection B of this Section.