NOTE: §2058 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2058. Records

            Any tax collector, whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described herein, for each person, firm, corporation, or agent having assessed property, movable or immovable, within the district to which he has been appointed tax collector, shall be guilty of nonfeasance in office and be subject to removal therefrom in the manner prescribed in Section 6 of Article IX of the Constitution of 1921*. Each of the ledger accounts shall contain the assessment district and the number of the square in which each piece or kind of property is situated, the name of the streets bounding such squares, the assessed valuation of the property, and also the amount of taxes exigible and due the state on each piece or kind of property. Each account shall also show a complete list of property in the district, both movable and immovable, belonging to the party or parties in whose name or names the account shall be kept.

            The tax collector shall be furnished by the auditor with a blank cash book, numbered from page to page, a duplicate whereof the auditor shall transmit to the treasurer of each parish. The pages of this book shall be ruled and divided into columns, in such form as the auditor may direct, so that the tax collector may enter therein:

            (1) Name of taxpayer making payment.

            (2) Date of payment.

            (3) The year for which the taxes are paid (a separate entry for each year).

            (4) The amount paid in cash.

            (5) The amount paid in bonds, warrants and other evidences of indebtedness.

            (6) Total of principal of taxes for each year paid.

            (7) Amount of interest paid.

            (8) Amount of costs paid, and in such order as the Auditor may prescribe.

            The enumeration herein is not intended to prescribe the order in which such columns shall be arranged. The state taxes paid shall be first entered, and afterwards like entry of the parish and district taxes shall be made. The tax collector shall make such entry or entries at the time the taxpayer makes the payment of taxes. This book shall be subject to inspection by the public at all times. The parish treasurer shall transcribe the entries in the tax collector's books in the duplicate kept in his possession; and shall compare the entries in said tax collector's book with the stubs in his receipt book, to enable him to verify the correctness of the same; he shall write in said book a certificate showing the amount entered therein and the amount omitted to be entered therein, as may be shown by comparing the entries in the tax collector's cash book with the sheets in his receipt book, and within the first ten days of April, July, October, and January of each year, transmit to the auditor a sworn statement of said book, which statement it shall be the duty of the auditor to compare with the account rendered by the tax collector. In case of the failure of the tax collector to keep said book as above prescribed he shall be, upon complaint, dismissed from office, and shall be liable to fine and imprisonment, at the discretion of the court; and any parish treasurer wilfully neglecting to transcribe, certify or transmit, as above provided, shall incur a penalty of two thousand dollars. The false swearing of the parish treasurer shall be punished as directed by the criminal laws of this state in other cases of false swearing.

NOTE: §2058 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2058. Records

            A. Any tax collector whose district is within the corporate limits of any municipality having a population of fifty thousand or more who fails to keep a special itemized ledger account in the manner described in this Section for each person, firm, corporation, or agent having assessed property, movable or immovable, within the district to which he has been appointed tax collector shall be guilty of nonfeasance in office and be subject to removal therefrom in the manner prescribed in the Constitution of Louisiana. Each of the ledger accounts shall contain the assessment district and the number of the square in which each piece or kind of property is situated, the name of the streets bounding such squares, the assessed valuation of the property, and also the amount of taxes exigible and due the state on each piece or kind of property. Each account shall also show a complete list of property in the district, both movable and immovable, belonging to the party or parties in whose name or names the account shall be kept.

            B. The tax collector shall maintain a record containing:

            (1) Name of taxpayer making payment.

            (2) Date of payment.

            (3) The year for which the taxes are paid (a separate entry for each year).

            (4) The amount paid in cash.

            (5) The amount paid in bonds, warrants, and other evidences of indebtedness.

            (6) Total of principal of taxes for each year paid.

            (7) Amount of interest paid.

            (8) Amount of costs paid, and in such order as the auditor may prescribe.

            C. The state taxes paid shall be first entered, and afterwards like entry of the parish and district taxes shall be made. The tax collector shall make such entry or entries at the time that the taxpayer makes the payment of taxes. This record shall be subject to inspection by the public at all times. A paper or electronic copy of the record shall be delivered to the parish treasurer who shall verify the accuracy of the record and, within the first ten days of April, July, October, and January of each year, transmit to the auditor a sworn statement of the record, which statement it shall be the duty of the auditor to compare with the account rendered by the tax collector. In case of the failure of the tax collector to keep the record as prescribed in this Subsection, the tax collector shall be, upon complaint, dismissed from office and shall be liable to fine and imprisonment, at the discretion of the court; and any parish treasurer willfully neglecting to verify or transmit, as provided in this Subsection, shall incur a penalty of two thousand dollars. The false swearing of the parish treasurer shall be punished as directed by the criminal laws of this state in other cases of false swearing.

            H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2024, No. 774, §1, see Act.

            *See, now, Const. Art. X, §25.