PART II. PAYMENT AND COLLECTION
NOTE: §2126 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed
by Acts 2024, No. 409.
§2126. Duty of assessors; single assessment; exception
Each assessor shall deliver to the appropriate tax collector the tax roll for the year in
which taxes are collectible by November fifteenth of each calendar year, except as otherwise
provided by law. At the same time, the assessor may file the tax roll in the mortgage records
of the parish in which property subject to the taxes is located. The assessor shall use
reasonable efforts to list on the tax roll all co-owners of record of the property, or if there has
been a tax sale to a party other than a political subdivision, the tax sale purchaser and the
other owners, to the extent their interests were not sold at tax sale. The tax roll shall be
updated as of January first or later of the year in which the taxes are collectible. There shall
be only one assessment for each tax parcel, and the full assessment shall be on each tax bill
sent pursuant to R.S. 47:2127(C); however, if requested by a tax debtor, the assessor may,
but shall not be obligated to, make separate assessments for undivided interests in each tax
parcel.
NOTE: §2126 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by
Acts 2024, No. 409.
§2126. Duty of assessors; single assessment; exception
Each assessor shall deliver to the appropriate tax collector the tax roll for the year
in which taxes are collectible by November fifteenth of each calendar year, except as
otherwise provided by law. At the same time, the assessor shall deliver the tax roll to the
recorder of mortgages for the parish in which property subject to the taxes is located. The
assessor shall use reasonable efforts to list on the tax roll all co-owners of record of the
property. The tax roll shall be updated as of January first or later of the year in which the
taxes are collectible. There shall be only one assessment for each tax parcel, and the full
assessment shall be on each tax bill sent pursuant to R.S. 47:2127 (D); however, if requested
by a tax debtor, the assessor may, but shall not be obligated to, make separate assessments
for undivided interests in each tax parcel. The assessor shall not list the name of a tax lien
certificate purchaser on the tax roll.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No.
379, §1; Acts 2024, No. 774, §1, see Act.