Louisiana § RS 34:334.41 - Collection of taxes
Full text of Louisiana Louisiana Civil Code § RS 34:334.41 — Collection of taxes, with citation guidance and answers to common questions.
§ RS 34:334.41. Collection of taxes
The provisions of the constitution and all laws regulating the collection of taxes and the creating of tax liens and mortgages, tax penalties and tax sales shall also apply to the collection of all taxes authorized by this part. The sheriff and ex-officio tax collector of the parish of St. Mary shall make a monthly settlement with the treasurer of the board of commissioners and receive from him a receipt for the amount of taxes paid over, in the same manner as tax collectors are required to settle with the auditor of the state. The tax collector shall receive from the treasurer the same quietus for a full settlement of taxes due and exigible in any given year and account for the delinquents or deductions in the same manner as though accounting to the auditor of the state for state taxes. The tax collector shall retain from taxes collected by him for the district the commission thereon allowed him by law on special taxes and shall deposit the amount thereof with the parish treasurer to the credit of the sheriff's salary fund. Upon failure of the tax collector to comply with the provisions of this part the board of commissioners shall proceed against him and the sureties on his official bond for the collection of whatever money may be owing to the board of commissioners for such special taxes.
Added by Acts 1974, No. 604, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 34:334.41
What does Louisiana Civil Code § RS 34:334.41 cover?
Section RS 34:334.41 ("Collection of taxes") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 34:334.41?
A common citation format is "Louisiana Civil Code § RS 34:334.41" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 34:334.41 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.