§ 150-46.4. Suit to collect delinquent tax.

(a)

At any time after its tax on property becomes delinquent, a taxing unit or its authorized agent may file suit to foreclose the lien securing payment of the tax. The suit must be in a court of competent jurisdiction for the parish in which the tax was or is imposed.

(b)

A suit to collect a delinquent tax takes precedence over all other suits pending in courts.

(c)

In a suit brought under subsection (a), a taxing unit or its authorized agent may foreclose any other lien on the property in favor of the taxing unit.

(M.C.S., Ord. No. 18637, § 1, 3-5-98)