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      RS 47:1571     


§1571.  Distraint procedure

Whenever the collector or his authorized assistants shall distrain any property of a taxpayer, he shall cause to be made a list of the property or effects distrained, a copy of which, signed by the collector or his authorized assistants shall be sent by registered mail to the taxpayer at his last known residence or business address, or served on the taxpayer in person.  This list shall be accompanied with a note of the sum demanded and a notice of the time and place where the property will be sold.  Thereafter, the collector shall cause a notice to be published in the official journal of the parish wherein the distraint is made, specifying the property distrained, and the time and place of sale.  The sale shall be held not less than fifteen calendar days from the date of the notice mailed or served on the taxpayer or the date of publication in the official journal, whichever is later.  The collector may postpone such sale from time to time, if he deems it advisable, but not for a time to exceed thirty calendar days in all.  If the sale is continued to a new date it shall be readvertised.  

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