§337.52.  Waiver of restrictions and delays

The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:337.48 through 337.51 which must ordinarily be observed before an assessment may become final.  When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.

Acts 2003, No. 73, §1, eff. July 1, 2003.