New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article II. AD VALOREM TAXES |
Division 1. GENERALLY |
§ 150-50. Same—Recovery of costs and expenses.
(a)
In addition to other costs authorized by law, a taxing unit or its authorized agent is entitled to recover from the subject property and, in the case of delinquent personal property taxes, against the tax debtor, the following costs and expenses in its efforts to collect a delinquent tax:
(1)
All usual court costs, including the cost of serving process;
(2)
Costs of filing for record of notice of lis pendens against property;
(3)
Expenses of tax sale;
(4)
Reasonable expenses that are incurred by the taxing unit or its authorized agent in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;
(5)
In cases where section 150-48 is not applicable, reasonable attorney's fees of 30 percent of the total amount of taxes, penalties, and interest due the unit; and
(6)
Reasonable curator fees and expenses.
(b)
Each item specified by subsection (a) is a charge against the property and shall be collectible in the same manner as the taxes, interest, penalties and costs due by the tax debtor and is subject to collection by foreclosure in a suit or as otherwise provided by law and shall be collected out of the proceeds of the sale of the property.
(c)
The director of finance or his/her authorized agent, with the approval of the mayor or the chief administrative officer, is authorized to employ private counsel to assist in the collection of any taxes, penalties, interest or costs and expenses, including attorney's fees, due or to represent him in any proceeding under this section.
(M.C.S., Ord. No. 18,637, § 1, 3-5-98; M.C.S., Ord. No. 22207, § 1, 5-3-06)