La. R.S. 47:2130 — 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 in cases of disaster caused by overflow,
general conflagration, general crop destruction, or other public calamity, a tax debtor or
owner may request the postponement of the payment of statutory impositions on his property
located in the geographical area designated in the declaration of emergency if the statutory
impositions are included on a tax bill due after the declaration of emergency.
B. Right to a postponement of onerous statutory impositions. The collection of
statutory impositions shall be postponed by the tax collector when all of the following occur:
(1) An emergency has been declared.
(2) The tax debtor's or owner's assessed property located in the geographical area
designated in the declaration of emergency has been damaged or destroyed by the calamity.
(3) The collection of statutory impositions would be onerous because the tax debtor
or owner is unable to pay without suffering substantial hardship.
C. Application for postponement. (1) The tax debtor or owner seeking the
postponement of the payment shall file a sworn application, executed before a person
authorized to administer oaths, accompanied by a supporting financial statement. The
application shall:
(a) Certify that the property was damaged or destroyed by the event that necessitated
the emergency declaration.
(b) Describe the damaged or destroyed property as assessed.
(c) Certify that the collection of the statutory impositions appearing on the tax bill
due after the declaration of the emergency would be onerous because the tax debtor or owner
applying for postponement is unable to pay without suffering substantial hardship.
(2) The completed sworn financial statement submitted in support of an application
for the postponement of the payment of statutory impositions shall not be subject to the laws
relative to public records, R.S. 44:1 et seq., and shall be confidential, except that the financial
statement shall be admissible in evidence in a proceeding to contest an application for
postponement of the payment of statutory impositions. The tax collector shall retain the
financial statement until the period for contesting the postponement has expired without an
objection being filed or until there has been a definitive decision in a contest proceeding.
Thereafter, the tax collector may destroy the financial statement.
(3) The tax collector shall, and the assessor may, keep appropriate application forms
and blank financial statement forms available for use by tax debtors and owners. The tax
collector, or his authorized deputy collector, shall be competent to administer the oath
required for this application. The following forms may be used to apply for the
postponement:
STATE OF LOUISIANA ____________
PARISH OF _____________________
APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES AND
OTHER STATUTORY IMPOSITIONS
BEFORE ME, the undersigned authority personally appeared__________, a
tax debtor/owner, who requests postponement of payment of ad valorem taxes and
other statutory impositions pursuant to the provisions of R.S. 47:2130 for the
following property:
________________________________________________________________
(Give the description of damaged or destroyed property as assessed)
Appearer certifies that the property was damaged or destroyed on ______
(insert date) by the event that necessitated the emergency declaration declared on or
about ______ (insert date) by __________ (insert name and title of person declaring
the emergency) and the property assessed is in the geographical area designated in
the declaration.
Appearer certifies that the payment of the ad valorem taxes and other
statutory impositions appearing on the tax bill due after the declaration of emergency
would be onerous because Appearer is unable to pay without suffering substantial
hardship. Appearer submits his financial statement in support of this application and
certifies that it is true and correct as of this date.
SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____,
_____ at __________ Louisiana.
________________
Full Name of Affiant
__________________________________
Notary Public or authorized tax collector
Notary #
FINANCIAL STATEMENT
STATE OF LOUISIANA
PARISH OF _____________
I certify that the following is a listing of my debts and property located within the
state of Louisiana and that the following was my adjusted gross income for the previous year.
Immovable Property:
Estimated Value
(land/buildings)
___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Debts affecting the
Estimated Value
immovable property:___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Movable Property:
Estimated Value
(vehicles, personal
___________________________________________________
property, bank accounts)
_________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Debts affecting the
Estimated Value
movable property:
___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
Other Debts:
Estimated Value
(credit cards, etc.)
___________________________________________________
___________________________________________________
___________________________________________________
___________________________________________________
Subtotal __________
NET WORTH __________________
(Value of Property less amount of debts)
Adjusted gross income for
Previous year:
________________________
Applicant
Sworn to and signed before the undersigned Notary Public at ________________,
Louisiana, on the _____ day of __________, _______.
________________________
Notary Public or authorized tax collector
Notary #
D. Reapplication. A tax debtor or owner may reapply for postponement of statutory
impositions as provided for in this Section for each consecutive year after the year in which
the original postponement was granted when the conditions which initially authorized the
postponement remain in effect.
E. Time for filing application. The initial application and any reapplication for
postponement shall be filed with the tax collector no later than December thirty-first of the
year in which the damage or destruction occurred, or no later than thirty calendar days after
the tax bill has been mailed, whichever is later.
F. Notification of filing. The tax collector shall send to each political subdivision for
which the postponed statutory impositions are assessed and collected a copy of each
application by reliable electronic means, certified mail, or hand delivery with a receipt.
G. Political subdivision contest of postponement. A political subdivision may contest
the postponement of the statutory impositions in a written objection filed with the tax
collector within thirty calendar days after receiving the copy of the application for
postponement. The written objection shall state the factual and legal reasons for contesting
postponement. Concurrently, the political subdivision shall send a copy of the objection to
the tax debtor or owner at the address on the application by reliable electronic means,
certified mail, or hand delivery with a receipt. Finally, the tax collector shall send verified
copies of the application, supporting financial statement, and the written objection to the
parish governing authority within ten calendar days after the date the objection was filed.
H. Contest; review of decision. The merits of the objection shall be decided by the
parish governing authority, which decision shall be subject to review by the commission, or
its successor, on request of either the tax debtor or owner or the objecting political
subdivision. The commission's decision shall be subject to appeal to the district court. The
review and appeal shall be in accordance with the procedures established by law, the
commission rules, or ordinance of the parish governing authority for the review and appeal
of the correctness of an assessment made by the assessor.
I. Effective date of postponement. (1) If no objection is filed, the payment of
statutory impositions shall be postponed. If an objection is filed pursuant to Subsection G of
this Section, payment of statutory impositions shall be postponed until all objections are
finally decided by the parish governing authority or the commission.
(2) If no objection is filed, or if the tax debtor or owner has prevailed in a definitive
decision on review, the tax collector shall file the application, or a certified copy, with the
recorder of mortgages in each parish in which the property is located. The application filed
shall not include the supporting financial statement.
J. Advice of right to postponement. A written notice of the right of a tax debtor or
owner to have the payment of his statutory impositions postponed shall be included with the
tax bill sent to a tax debtor or owner.
K. Installment payment of postponed statutory impositions; accelerated payments;
interests.
(1) The postponed statutory impositions shall be divided into ten equal installments,
and one installment shall be charged each year by the tax collector for ten subsequent years,
or until the entirety of the postponed statutory impositions is paid.
(2) The postponed statutory impositions, or any annual installment thereof, may be
paid in advance. The unpaid balance of the postponed statutory impositions shall bear
interest from the date on which the original tax bill was due until paid at the rate of six
percent per annum payable annually on the due date of each installment. No timely paid
installment shall bear penalties when collected.
(3) If an annual installment is not timely paid, all of the unpaid postponed statutory
impositions shall become due immediately and deemed delinquent. Thereafter, the tax lien
shall be offered for sale at the next tax auction for the balance of all delinquent obligations
due on the date of the auction.
(4) When all postponed statutory impositions and interest have been paid, the tax
debtor or owner may cancel the lien at the tax debtor's or owner's expense.
L. Assessments after postponement. The tax collector shall prepare a separate written
list of all persons whose payment of statutory impositions were postponed. It shall show the
amount of the statutory impositions and the property upon which the statutory impositions
were postponed. The list shall be prepared in duplicate, sworn to, and one copy shall be
delivered to the parish assessor and one copy to the legislative auditor. In each subsequent
tax year, the tax collector shall collect a one-tenth installment of the postponed statutory
impositions until paid in full.
M. Remission of postponed statutory impositions. The postponed portion of the
statutory impositions shall be collected in the same manner as ordinary statutory impositions,
separately accounted for, and remitted by the tax collector to the political subdivisions that
levied them.