§ 150-48. Authorization of outside collectors and counsel; collection fee.

(a)

In order to facilitate the collection of taxes, penalties, interest and costs due under this article and pursuant to the self-governance authority of the Home Rule Charter of the City of New Orleans empowered by the 1974 Louisiana Constitution, article VI, section 4, the taxing unit may contract with a collection agency, law firm or private attorney for legal, collection, and other services related to the collection of the delinquent taxes.

(b)

To defer the cost of collecting delinquent taxes, penalties, interest and costs, a collection fee of nine and one-half percent of the total amount of taxes, penalties, interest and costs shall be collected from the taxpayer, if the taxpayer has failed to remit the taxes, penalties, interest and costs within 90 days after the date the tax was due and the taxing unit has contracted with a collection agency, law firm, or private attorney for the collection of the taxes, penalties, interest and costs.

(c)

All funds collected on behalf of the taxing unit for the collection fee shall be held by the taxing unit for the payment of the fees due under the contract for services rendered as authorized in subsection (a) and shall not be distributed among or disbursed to any Orleans Parish taxing authority.

(d)

The penalty listed in section 150-47 shall also apply to motor-vehicle personal-property taxes, beginning the last day of the subsequent month of billing. The collection fee contained in this section shall apply to motor-vehicle personal-property taxes, beginning 90 days from the date of billing.

(e)

Collection fees imposed by this article shall be payable to and recoverable by the taxing unit in the same manner as if the fees were incorporated in the imposed tax.

(M.C.S., Ord. No. 18,637, § 1, 3-5-98; M.C.S., Ord. No. 22207, § 1, 5-3-06)