Louisiana AG Issues Opinion on Procedure for Collecting Delinquent Ad Valorem Taxes

Jan. 20, 2026, 7:48 PM UTC

The Louisiana Attorney General (AG) issued an opinion regarding the tax lien procedure for the collection of delinquent ad valorem taxes. The Sheriff and tax collector for Plaquemines Parish sought to know if the new tax lien collection method enacted by Act 774 of the 2024 Regular Session and Act 411 of the 2025 Regular Session applies to delinquent ad valorem taxes from taxable periods prior to 2026. The AG concluded that the referenced tax lien collection procedures apply to the collection of delinquent ad valorem taxes assessed during taxable periods prior to 2026, provided those taxes remain delinquent and ...

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