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Rs 47:2052 Oath And Execution Of Bond

§2052. Oath and execution of bond

A. Every tax collector shall, before entering upon the duties of his

office, take and subscribe to the oath of office prescribed by the constitution

and laws of the state, and file the same with the legislative auditor.

B. The tax collector of the several parishes, the parishes of Orleans and

East Baton Rouge excepted, shall, before commencing the discharge of their

duties give bond for their term of office as provided in R.S. 13:5550 and

13:5551 in a sum which shall be one thousand dollars over the full amount of

the state and parish taxes levied according to the last filed assessment roll of

the parish; provided that in no parish shall the bond exceed twenty thousand

dollars. The bond of the tax collector shall be conditioned on: the diligent

collection of all taxes listed and assessed in his parish; an oath before a clerk

of court or notary public as to all delinquent taxes that he has not been able to

collect such taxes; the punctual sale of property to pay all delinquent taxes; the

faithful and prompt payment into the state treasury of all taxes collected by

him, less his lawful commission; and the performance of such other duties as

may be prescribed by law.

C. The fidelity and faithful performance bond or bonds to be furnished

by the tax collector for the city of Baton Rouge and the parish of East Baton

Rouge shall be in the amount of three hundred thousand dollars, and shall

cover the sheriff and all deputies and employees handling tax funds. The

reasonable and necessary premiums to be paid for the bond or bonds provided

herein for the tax collector of the city of Baton Rouge and the parish of East

Baton Rouge shall be paid on a pro rata basis by the political subdivisions for

which the sheriff serves as ex officio tax collector and the proceeds of any

forfeiture of the bond or bonds shall be paid in the same ratio and on the same

basis.

D. The bond to be executed by the state tax collector in the city of New

Orleans shall be one hundred thousand dollars, subject to being increased as

provided in Subsection B hereof. The reasonable and necessary premiums to

be paid for the bond provided herein for the tax collector of New Orleans shall

be payable out of the salary and expense fund provided for the office of state

tax collector for the city of New Orleans.

E. The bond to be executed by the state tax collector for the city of

New Orleans shall be approved by the governor. The bond or bonds for the

state tax collector for the city of New Orleans, and the parish of East Baton

Rouge and the city of Baton Rouge shall be recorded in the mortgage office or

records of the parish of Orleans and East Baton Rouge respectively, and in all

other parishes in which the principal owns real estate, and shall operate as a

legal mortgage upon all real estate of the principal therein; and shall be

conditioned that the principal shall: carefully, impartially and diligently collect

all taxes assessed therein; punctually sell property to pay all delinquent taxes,

faithfully and promptly pay into the state treasury all taxes collected by him,

and do and perform such other duties as are or may be prescribed by law.

Amended by Acts 1972, No. 298, §2; Acts 1974, No. 406, §2; H.C.R.

No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11,

1994.

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Local Government
Louisiana
3
8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
pro
parish
collector
bond
collect
rouge
baton
east
orleans