Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2062
Appointment and compensation of attorney for parish tax collector
# A.
There may be an attorney at law or agency whose duty it shall be to aid the parish tax collectors in the collection of all taxes that are delinquent and have become final. Upon all taxes and penalties collected through the assistance of such attorney or agency, the delinquent owing the tax shall pay a commission to such tax collector of ten per centum (10%) calculating same upon the aggregate amount of taxes and penalties so collected and paid over to the tax collector; this attorney's commission shall be paid by the taxpayer and collected by the tax collector as costs at the same time that the taxes, interest, and penalties are collected.
# B.
The provisions of this Section shall not apply to any property tax matter involving correctness or legality challenges.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2009, No. 507, §1.
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In this chapter (19 sections)
- 47:2051 · Tax collectors designated
- 47:2051.1 · Ouachita Parish; collection of municipal taxes
- 47:2051.2 · Livingston Parish; collection of municipal taxes
- 47:2052 · Oath and execution of bond
- 47:2053 · Failure to give bond
- 47:2054 · Actions on bond
- 47:2055 · Cancelation of bond
- 47:2056 · Compensation; Orleans excluded
- 47:2057 · Compensation; salary and expense fund
- 47:2058 · Records
- 47:2059 · Deposit of public funds
- 47:2060 · Statements of collections and settlement
- 47:2060.1 · Settlement of erroneous payments
- 47:2061 · Deputy tax collectors
- 47:2062 · Appointment and compensation of attorney for parish tax…
- 47:2063 · Suspension and removal of tax collectors
- 47:2064 · Vacancies in tax collector's office
- 47:2065 · Outgoing tax collectors; duties
- 47:2066 · State tax collector for the city of New Orleans; state tax…