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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1964

Listing and assessing of property of unknown owners

Official textlegis.la.gov

# A.

Each tax assessor, on and after the first day of January of each year, shall examine the records in the office of the recorder of mortgages and shall otherwise make faithful inquiry and investigation to ascertain what taxable property in his district or parish belongs to residents, to absent owners, and to unknown owners. The assessor shall make a separate list describing each tract of land and other items of taxable property belonging to any owner whose name is unknown and shall affix the valuation thereof in person or by sworn deputy, unless the owner, or his agent or attorney, shall have delivered to him a correct and complete tax list containing the name and post office address of the absent owner and of his agent or attorney, on or before the first day of June. The assessor shall fill out a separate assessment form describing each tract of land and other property belonging to each unknown owner and shall affix a separate valuation to each separate tract.

# B.

Whenever property has been listed and assessed in the name of unknown owners, or of persons other than the real owners, and the tax collector subsequently discovers the real owner thereof, he shall at once notify the real owner that certain described property belonging to him has been assessed to unknown owners, or to any other person, and call upon him to come forward within ten days from the service of such notice and show cause why the listing and valuation of the property should not stand as final. The tax collector shall also at once notify the assessor of the fact that certain described property or properties, assessed to unknown owners, or to persons other than the real owners, has been discovered to be the property of a certain named person, and the assessor shall, after ten days' notice to the owner, make the necessary correction upon his rolls and the rolls in the office of the recorder of mortgages and auditor.

Last amended: Acts 2006, No. 622, §8, eff. Dec. 11, 2006.

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In this chapter (40 sections)
  1. 47:1951 · Property subject to ad valorem taxation
  2. 47:1951.1 · Imports subject to ad valorem taxation
  3. 47:1951.2 · Exports subject to ad valorem taxation
  4. 47:1951.3 · Property stored in transit while moving in interstate…
  5. 47:1952 · Place and time of listing and assessment
  6. 47:1952.1 · Extent and manner of assessment
  7. 47:1953 · Assessment of corporations generally
  8. 47:1954 · Assessment of insurance companies
  9. 47:1955 · Assessment of property adjudicated to the state
  10. 47:1956 · Preparation, distribution, and return of blank forms for…
  11. 47:1957 · Listing and assessing of property generally
  12. 47:1958 · Listing and assessing of lands
  13. 47:1959 · Listing and assessment; assessor's records
  14. 47:1960 · Repealed by Acts 2006, No. 622, §9, eff. Dec. 11, 2006
  15. 47:1961 · Listing and assessing of merchandise
  16. 47:1961.1 · Inventories of manufacturers or merchants defined
  17. 47:1961.2 · Repealed by Acts 1997, No. 474, §1, eff. July 1, 1997
  18. 47:1962 · Listing and assessing of credits
  19. 47:1963 · Listing and assessing of mortgaged property
  20. 47:1964 · Listing and assessing of property of unknown owners
  21. 47:1965 · Listing and assessing of property in name of deceased owner
  22. 47:1966 · Listing and assessing of omitted property
  23. 47:1967 · Listing and assessment of bank stock; procedure
  24. 47:1968 · Listing and assessing of bank stock; place
  25. 47:1969 · Listing and assessing of bank stock; branch banks
  26. 47:1970 · Listing and assessing of real estate of banks
  27. 47:1971 · Listing and assessing of bank stock and real estate; payment…
  28. 47:1972 · Listing and assessing of bank stock and real estate; report…
  29. 47:1973 · §§1973 to 1975 Repealed by Acts 1978, No. 613, §1
  30. 47:1976 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
  31. 47:1977 · Assessment of pollution control equipment
  32. 47:1978 · Listing and assessing of overflowed lands
  33. 47:1978.1 · Listing and assessing of land and property damaged or…
  34. 47:1979 · Listing and assessment of certain property in which the…
  35. 47:1980 · Repealed by Acts 1976, No. 703, §2, eff. Jan. 1, 1978
  36. 47:1987 · Time when listing of property concluded
  37. 47:1988 · Repealed by Acts 1972, Ex.Sess., No. 13, §1
  38. 47:1989 · Review of appeals by tax commission
  39. 47:1989.1 · Appeals; assessors; reimbursement of expenses
  40. 47:1990 · Changes or corrections of assessments by tax commission
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