Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2148
Movable property; payment of taxes by party taking possession
# A.
When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial or court officer or functionary takes possession of movable property, he shall pay at once all the taxes that may be due or may become due upon the same, and if he fails to do so, he shall become responsible personally upon his bond for the payment of the same. He shall file with his provisional and final accounts in the case or proceeding a certificate of the tax collector showing that all taxes upon such property seized or administered have been paid, and in the event of failure to do this, he shall not be discharged upon his official bond.
# B.
The tax collector shall also have the right to proceed by rule at any time in the court having custody of movable property or the proceeds thereof to compel such sheriff, constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the property, without waiting for proceedings on final account or tableau of distribution.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2147.
Source: view the official text
In this chapter (8 sections)
- 47:2141 · Time period in which to conduct sales of movable property for…
- 47:2142 · Movable property; notice of delinquency
- 47:2143 · Movable property; seizure and sale
- 47:2144 · Movable property; procedure when removed from parish or…
- 47:2145 · Movable property; summary seizure to secure payment
- 47:2146 · Movable property; additional sanction for tax collection
- 47:2147 · Movable property; tax debtors' rights
- 47:2148 · Movable property; payment of taxes by party taking possession