Louisiana § RS 47:2145 - Movable property; summary seizure to secure payment
Full text of Louisiana Louisiana Civil Code § RS 47:2145 — Movable property; summary seizure to secure payment, with citation guidance and answers to common questions.
§ RS 47:2145. Movable property; summary seizure to secure payment
The tax collector shall seize the movable property of any tax debtor without notice when he believes that such seizure is necessary to enable him to collect any tax due by the debtor, and he shall make such seizure whenever he has good reason to believe that the tax debtor will conceal, part with, or dispose of the movable property, which fact must be made to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the property in the manner provided for in judicial sales and shall sell, for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, the least amount of the property seized which any bidder will buy for the amount of the taxes, interest, penalties, and costs.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2025, No. 411, §4, eff. Jan. 1, 2026.
NOTE: Redesignated from R.S. 47:2144.
NOTE: Former R.S. 47:2145 redesignated as R.S. 47:2146 by Acts 2025, No. 411, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2145
What does Louisiana Civil Code § RS 47:2145 cover?
Section RS 47:2145 ("Movable property; summary seizure to secure payment") 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 47:2145?
A common citation format is "Louisiana Civil Code § RS 47:2145" (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 47:2145 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.