Louisiana Revised Statutes 33:3687 – Enforcement of assessment
A. The amount assessed in the ordinance shall be due and exigible immediately upon its passage, and, if not paid within thirty days after the passage of the ordinance, the parish may proceed by suit against the assessed properties and owners thereof to enforce collection together with twenty percent of the amount of judgment recovered as attorney’s fees; and all delinquent assessments shall bear interest at the rate fixed by the parish governing authority pursuant to La. Rev. Stat. 33:3686.
B. In any suit to collect delinquent assessments, a certified copy of the assessment ordinance, and any affidavits and exhibits annexed thereto which establish the correctness of the delinquent assessments shall be admissible, self-authenticating, and sufficient to establish prima facie proof of such demand.
C. The governing authority of Jefferson Parish, the governing authority of Livingston Parish, or the governing authority of Caddo Parish may, at its option, enact ordinances to add such delinquent assessment charges to the annual ad valorem tax bill of the property involved. In the event such ordinances are enacted, the sheriff effecting collection shall be reimbursed by the governing authority for an amount equal to fifteen percent of the amount of such charges actually collected from the property owner. This collection charge shall be in addition to such delinquent assessment charges and shall also be added to the ad valorem tax bill of the property involved.
Amended by Acts 1954, No. 607, §1; Acts 1970, No. 484, §1; Acts 1987, No. 650, §1, eff. July 9, 1987; Acts 1989, No. 253, §1; Acts 1990, No. 429, §1.