New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article II. AD VALOREM TAXES |
Division 1. GENERALLY |
§ 150-51. Same—Liability of taxing unit for costs.
(a)
Except as provided by subsection (b), the taxing unit or its authorized agent is not liable in a suit to collect taxes for court costs, including any fees for service of process, arbitration, or mediation, and shall not be required to post security for the costs.
(b)
Taxing unit or its authorized agent shall pay the cost of publishing citations, notices of sale, or other notices from the unit's general fund as soon as practicable after receipt of the publisher's claim for payment. The taxing unit is entitled to reimbursement from other taxing units that are parties to the suit for their proportionate share of the publication costs on satisfaction of any portion of the tax indebtedness before further distribution of the proceeds. A taxing unit may not pay a word or line rate for publication of citation or other required notice that exceeds the rate the newspaper publishing the notice charges private entities for similar classes of advertising.
(M.C.S., Ord. No. 18,637, § 1, 3-5-98; M.C.S., Ord. No. 22207, § 1, 5-3-06)