§ 17-17. Dates payable; delinquency; interest.

(a)

Time for payment. Taxes assessed on both immovable and movable properties shall be due in that calendar year as soon as the tax roll is delivered to the office of the director of revenue, regulatory codes and permits, and they shall be paid on or before December 31st in each respective year.

(b)

Interest. The interest on all ad valorem taxes, whether levied on movable or immovable property, which are delinquent shall begin thirty (30) days after the deadline for payment of taxes, and shall bear interest from that date until paid at the rate of one (1) percent per month, or any part thereof.

(c)

Notification. As soon as practical following the sending of the tax roll as are required by subsection (a) of this section, the director of revenue, regulatory codes and permits shall use reasonable efforts to send each tax notice party written notice by United States mail of taxes due, at the address listed for each tax debtor, on each tax roll. The written notice shall disclose the total amount of taxes due by the tax debtor for the current year and the number of the assessment. The written notice shall request the tax debtor to return the written notice to the tax collector with remittance and shall remind the tax debtor of the date that taxes become delinquent.

(Ord. No. 83-15, § 15-2, 12-19-83; Ord. No. 15-09 , 11-3-15; Ord. No. 16-06, 5-17-16 )

State law reference

Time for levy and payment of municipal tax, R.S. 33:2745.