Louisiana Revised Statutes 47:2124 – Liability of tax collectors and tax assessors
Terms Used In Louisiana Revised Statutes 47:2124
- Redemption nullity: means the right of a person to annul a tax sale in accordance with Louisiana Revised Statutes 47:2122
A. Tax collectors and tax assessors shall bear no liability, either in their personal or in their official capacity, arising out of any redemption nullity.
B. Liability shall not be imposed on tax collectors or tax assessors or their employees based upon the exercise or performance or the failure to exercise or perform their duties under this Chapter.
C. The provisions of Subsection B of this Section are not applicable to acts or omissions which constitute criminal, fraudulent, malicious, intentional, willful, outrageous, reckless, or flagrant misconduct.
D. Any action against a tax collector or tax assessor shall be brought prior to the earlier to occur of:
(1) One year after the claimant knew or should have known of the act or failure to act giving rise to the cause of action.
(2) The date of termination of the right of the claimant to bring an action for nullity.
E. The liability of the tax collector or tax assessor in his official capacity for the obligations of his office terminates when he ceases to hold office and his successor is appointed, who shall then succeed in his official capacity to all of the obligations of the preceding holder of the office incurred in his official capacity, subject to the provisions of La. Rev. Stat. 47:2162.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.