| Will I need special equipment or software? | No. To participate in the auction from your own home or office, you need only have a computer with a supported Web browser installed and Internet access. |
| How do I participate in the auction? | Only registered users can participate in the auction. |
| Is there a registration fee? | No. |
| How do I register for the auction? | Registration is accomplished online through CivicSource.com. |
| When can I register for the auction? | You can register four weeks prior to the opening day of the auction. |
| Is help available? | For assistance, simply contact us. |
| What is a movable property sale? | A movable property sale is the sale of property, such as vehicles, equipment, inventory, machinery and furnishings, which have tax delinquencies owed to a political subdivision, such as a town, city or parish. After the original property owner has been notified and failed to pay the amount due in the given time, the property is seized, advertised, then auctioned to the public for the total delinquent amount due, including taxes, accrued penalties, interest and costs. Property is sold to the highest bidder for cash. The sale is made without appraisement and without any right of redemption by the original property owner. See: La. R.S.. 47:2141 - 2142. |
| What does a movable property sale confer to the purchaser? | The purchaser receives full ownership of the purchased property. See: La. R.S. 47:2142C. |
| Who knows about the movable property sale? | Pursuant to La. R.S. 47:2141, the tax debtor is notified, and the sale is announced to the public through publication in the official journal of the political subdivision. |
| How does a movable property sale work? | Pursuant to La. R.S. 47:2142, properties having tax delinquencies are seized and offered to the public for the total delinquent amount due. |
| When and where will the properties offered at the movable property sale be provided? | Starting one month prior to the auction opening date, the properties offered will be available to view on CivicSource.com. Pursuant to La. R.S. 47:2141, the list of properties offered at the sale will also be advertised in the official journal of the political subdivision. |
| Can the political subdivision remove properties offered from the auction? | Yes. The political subdivision reserves the right to withdraw from the auction any property listed at any time prior to the closing of the auction. If a property is withdrawn from the auction, it will be indicated as such on its full property description and details page. Additionally, if you have marked a property as a "Favorite" or placed a bid on property that is withdrawn from the auction, you will be notified by email. |
| What paperwork is needed to purchase property at the auction? | No paperwork is needed to purchase property offered at the auction. However, registration is required to participate. |
| How do I buy movable property at the sale? | By being the winning bidder on the property at the conclusion of the auction. |
| Will I be able to purchase property via phone or fax? | No. The auction is conducted solely online at CivicSource.com |
| Can I purchase more than one property? | Yes. |
| When: | You may bid on all properties only during auction hours (8 AM - 8 PM). |
| How: | Bidding on properties is accomplished via the full property description and details page. |
| Type: | Movable property sales are an English Style Auction; an open ascending price auction wherein the highest bidder at the close of the auction wins. Participants will submit bids with knowledge of the value of the competing bids on the property. Additionally, if you placed a bid on a property and are outbid, you will be notified by email. |
| Winning: | The highest bid wins! Winners will only be determined at the conclusion of the auction. |
| How do I know which properties have been sold? | All properties will be available for sale until the close of the auction. However, the political subdivision reserves the right to withdraw from the auction any property listed prior to the close of the auction. If a property is withdrawn from the auction, it will be indicated as such on its full property description and details page. Additionally, if you have marked a property as a "Favorite" or placed a bid on property that is withdrawn from the auction, you will be notified by email. |
| Are there any hidden costs? | No. There are no hidden costs. |
| How can I view a property? | Properties can be viewed from the home page or from the property's full description and details page. |
| If I purchase a property, do I receive full ownership rights? | Yes. |
| What payment methods are accepted? | Payment methods accepted are electronic check and cash or certified funds accompanied by a printed invoice generated from the purchases screen (mailed or made in person at the office of the tax collector). |
| When do I need to pay for my purchases? | All payments, including via mail, must be made or received in full within 3 business days of the conclusion of the auction. |
| Does payment have to be one installment? | Yes. Payment is made by one installment within 3 business of the close of the auction. |
| What is the refund policy? | There are no refunds. All sales are final. |
| When is the sale final? | The sale is final upon conclusion of the auction. |
| When will the property become mine? | Pursuant to La. R.S. 47:2145EC, full property ownership occur immediately and there is no right of redemption by the original property owner. |
| Do I have to notify the owner that I purchased the property? | No. |
| Why is my property being sold in the tax sale? | Your property is being sold because there are overdue taxes associated with the property. |
| Can I designate a portion of my property to be sold? | Yes. Pursuant to La. R.S. 47:2146, you can designate to the tax collector which portion of the property to sell to satisfy the total delinquent amount due. |
| How do I designate a portion of my property to be sold? | Contact us. |
| Ad valorem tax | (Latin for "according to value") means a tax based on the value of real estate or personal property. |
| Bid | means, for the purposes of movable property sale, an offer of a cash amount to acquire full ownership to property. |
| Bidder | means, for the purposes of movable property sale, a person offering a cash amount to acquire full ownership to property. |
| Certified funds | means a form of payment that is guaranteed to clear or settle by the company certifying the funds. |
| Full ownership | means possessing clear title to property. |
| Legal advice | means the giving of a formal opinion regarding the substance or procedure of the law by an officer of the court, such as an attorney. |
| Open bidding | means, for the purpose of movable property sale, the ability for competing bidders to see the prevailing winning bid amount. |
| Political subdivision | means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes: (a) The state. (b) Any political subdivision as defined in Article VI, Section 44 of the Louisiana Constitution. (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph. |
| Property | means, for the purpose of movable property sale, the movable property. |
| Property owner | means, for the purpose of movable property sale, means the movable property tax debtor. |
| Successful bidder | means, for the purpose of movable property sale, the individual who bid the highest cash amount or the amount equal to the total delinquent amount due. |
| Tax collector | means either the Office of the Sheriff as provided for Article V, Section 27 of the Louisiana Constitution, or Director of Department of Finance for the City of New Orleans as provided for by Article IV, Chapter 13, Section 4-1301 of the Home Rule of the City of New Orleans. |
| Tax sale property | means property is sold pursuant to La. R.S. 47:2142. |
| Tax sale purchase price | means, for the purpose of movable property sale, the total delinquent amount due tendered for the acquisition of movable property. |
| Tax sale purchaser | means the purchaser of movable property. |
| Total delinquent amount due | means, for the purpose of movable property sale, the total tax, interest, penalties, and costs due by the property owner to the political subdivision causing the property to be offered at sale |
| Winning bid | means, for the purpose of movable property sale, the highest cash amount bid, or a bid for the total delinquent amount due. In the case of multiple winning bids, the first bid submitted shall be the winning bid. |
| H.R.C., C.N.O., Ch. 13, Sec. 4-1301. Functions. | (1) The Department of Finance, headed by the Director of Finance, shall: (a) Collect all taxes, license and permit fees, and other moneys which may be due to or receivable by the City or any of its officers, departments, or boards; provided that where economy of administration or public convenience requires, the Director may by rule authorize the receipt of moneys directly by officers, departments or boards, or may assign employees of the Department to make such collections. (b) Collect, when directed or authorized by law, all taxes, license and permit fees, and other moneys which may be receivable by the State or any public office, department or board not subject to the provision of this Charter. (c) Sell property upon which taxes are not paid within the period prescribed by law. |
| La. Const. Art. V, Sec. 27. Sheriffs. | In each parish a sheriff shall be elected for a term of four years. He shall be the chief law enforcement officer in the parish, except as otherwise provided by this constitution, and shall execute court orders and process. He shall be the collector of state and parish ad valorem taxes and such other taxes and license fees as provided by law. This Section shall not apply to Orleans Parish. |
| La. Const. Art. VI, Sec. 44. Terms Defined. | As used in this Article: (2) "Political subdivision" means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions. |
| La. Const. Art. VII, Sec. 25E. Tax Sales. | (E) Movables; Tax Sales. When taxes on movables are delinquent, the tax collector shall seize and sell sufficient movable property of the delinquent taxpayer to pay the tax, whether or not the property seized is the property which was assessed. Sale of the property shall be at public auction, without appraisement, after ten days advertisement, published within ten days after date of seizure. It shall be absolute and without redemption. If the tax collector can find no corporeal movables of the delinquent to seize, he may levy on incorporeal rights, by notifying the debtor thereof, or he may proceed by summary rule in the courts to compel the delinquent to deliver for sale property in his possession or under his control. |
| La. R.S. 47:2141. Movable property; notice of delinquency. | A. If On the day of the deadline for payment of taxes, or as soon thereafter as possible, the tax collector shall address to each tax debtor who has not paid all the taxes which have been assessed to him on movable property a written notice stating: (1) In substance, that the taxes assessed to such tax debtor on movable property in the parish fell due and should have been paid in full on or before December thirty-first. (2) The aggregate assessed value of the property and the aggregate sum of the taxes for the current and all preceding years due thereon. (3) The tax debtor became delinquent for such taxes on December thirty-first. (4) Thirty days after receipt of said notice, the tax collector will seize and advertise for sale the movable property on which the taxes are due in the manner provided by law for judicial sales. (5) At the principal front door of the courthouse, where the civil district court of the parish is held or at the place of seizure or storage in the parish of Orleans, he will sell within the legal hours for judicial sales, for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, such portion of the movable property as the tax debtor shall point out and deliver to the tax collector, and in case the tax debtor shall not point out sufficient property that he will at once and without further delay sell for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, the least quantity of the movable property which any bidder will buy for the amount of taxes assessed upon it with interest and costs for the current and all preceding years and attorney fees. B. The tax collector in the parish of Orleans, as well as in other parishes of the state, shall mail to each tax debtor one of the notices provided for above, for which he shall be entitled to collect from each tax debtor actual mailing costs of each certified, with return receipt, notice, and further provided that mileage shall be charged for service of this notice, provided that no notice shall be charged for unless it has been actually delivered or mailed to the tax debtor. The collector shall certify on both tax rolls that he has served or mailed all of such notices, and such certificate on either tax roll shall make full proof until disproved in a judicial proceeding. C. The tax collector shall publish once in the official journal published in his district or parish, if there be one, or in the manner provided by law for judicial sales, one general notice substantially in the foregoing form, addressed to all owners of assessed movable property situated in his parish or district, whose names, post offices, or agents are unknown, in which he shall set forth substantially that the taxes of the unknown owners are due and unpaid, and if not paid within twenty days, that he will proceed to seize and sell such quantity of the movable property of each said unknown owner as will pay all the taxes, interest, and costs. He shall pay for the publication and shall be entitled to reimbursement of actual costs from each owner or from the property assessed to him. He shall certify on both tax rolls that he has published and posted such notices, and such certificate on either shall make full proof thereon, until disproved in a judicial proceeding. |
| La. R.S. 47:2142. Movable property; seizure and sale. | A. The tax collector is authorized to collect the taxes due or which may be due by any person, upon a movable property, for any year past or the current year, either by taking into his possession so much of the movable property as may be required, in his opinion, to realize the amount of the tax or taxes, or by placing a keeper upon the movable property subject to the tax until the day of sale, upon which day so much of the property as may be necessary to realize the tax or taxes, interest, penalties, and costs, for which it has been seized, shall be sold to the highest bidder, without appraisement and without redemption; however, after the tax collector has seized the movable property, as above set out, he shall ascertain the amount of taxes due for the past year by reference to the assessment roll, and for the current year by fixing the same value or percentage of value as was used by the state and the parish in the year preceding on like property, and by applying to that value the rate of taxation applied to property of the same class in the preceding year. B. When the tax collector proceeds under Subsection A of this Section, he shall give written notice immediately after actually taking the property into his possession or placing a keeper thereon. The notice shall state the amount of taxes, interest, costs, and penalties and contain a demand for payment within three days and a statement of his intention to sell in default of payment within the three days. The notice shall be served in the manner now provided for services of notice of seizure under writs of fieri facias, by the tax collector or deputy, and a return or statement in writing of the mode of service shall be made by the officer serving the notice and shall be filed in the office of the tax collector, and shall be received by the courts as prima facie evidence of notice. C. On the expiration of three days after the date of giving notice as provided in Subsection B of this Section, the tax collector shall advertise, in the manner provided for judicial sales of movable property, that he will sell so much of the property so seized as may be necessary to pay all the taxes, interest, penalties, and costs for which the seizure had been made. The sale shall be made without appraisement and without redemption. |
| La. R.S. 47:2145. Movable property; additional sanction for tax collection. | A. When it is necessary, the tax collector shall seize, advertise in the manner provided for judicial advertisement, and sell any other property belonging to the tax debtor to collect the taxes, interest, and costs due by the debtor for whatever it will bring in cash, without appraisement, and in such case, the tax collector shall make sales of the property of delinquent tax debtors as often as he is able to find any property of the debtors, until all the taxes, interest, and costs due by them are paid. B. If the collector cannot make a seizure of the movable property liable for the tax assessed against it, either because of the nature of the property assessed or because the owner or his representative holds it in his possession or under his control in such a manner that the tax collector cannot lay hands upon it and refuses on demand to deliver the same to the tax collector, the tax collector shall have the power to seize any other property belonging to the tax debtor, or he may take into the court having jurisdiction of the subject matter a summary rule upon the person assessed or his representative, as the case may be, returnable in five days, in vacation as well as term time, to compel the delivery to him of said property or so much thereof, if the same be divisible in kind, as may be necessary to realize at public sale the amount of the taxes, costs, and penalties. All answers to rules shall be in writing and shall set forth specifically all defenses relied on by the tax delinquent and shall be made on or before the time in which the rule is made returnable. If the tax collector employs the services of an attorney to bring a summary rule to compel delivery of property, the tax debtor shall pay the sum of twenty percent of the taxes, penalties, and interest due by the debtor, as attorney fees, which amount shall be collectable in the same manner as the taxes, interest, penalties, and costs due by such debtor. C. The tax collector is authorized to seize and sell any growing or gathered crops or shares therein whenever such seizure may be necessary to collect taxes assessed. The tax collector is also authorized to proceed in the courts to procure the garnishment of any salary, compensation, or reward for personal services, or of any obligations, rights, credits, or debts due to the tax debtor in any form whatever whenever such garnishment may be necessary to collect such taxes. No deposits or security for costs shall be required in such cases. D. The state and its subdivisions and all cities, towns, and villages shall have a first lien and privilege on all movable property for the payment of all taxes on personal property, in all judicial or insolvency proceedings, receiverships, or liquidations, whether seizure has been made or not, for such taxes previous to such proceedings, receiverships, or liquidations. E. All movable property sold at tax sales shall be immediately delivered without the right of redemption into actual possession of the purchaser by the tax collector, who shall have full authority and power to make all the seizures necessary to take and deliver such actual possession. F. However, if the tax collector is unable to locate the debtor, any of the movable property liable for the said tax, or any other movable property belonging to the tax debtor, the said tax collector shall make a notation on the tax rolls �NO PROPERTY FOUND�. Making such notation on the tax rolls shall relieve said tax collector from any further obligation for the collection of said tax, provided, however, nothing herein shall discharge the obligation of the tax debtor, and if property is found or the tax debtor is located, the tax collector shall proceed to collect such taxes as are due. |
| La. R.S. 47:2146. Movable property; tax debtor's rights. | A. Any person shall be allowed to point out the particular movable property which he may desire to have sold for taxes due by him, delivering the property to the tax collector at his office on or before the day of sale, provided that the property be sufficient in the opinion of the tax collector to realize the amount of the taxes due. B. When seizure is made of movable property in any of the forms provided to enforce the payment of taxes, the debtor may secure release of the same until the day of sale upon his forthcoming bond, with solvent security in solido, which shall be executed in the same manner as forthcoming bonds for property seized under writs of fieri facias. Anyone so releasing his property shall return the same into the possession of the tax collector for sale on or before the day of sale; unless so returned, the forthcoming bond shall be considered forfeited and shall be filed in the office of the clerk of the civil district court of the parish and shall have the force and effect of a twelve months' bond to be executed by a writ of fieri facias issued thereon by the clerk against the principal and sureties in solido, as provided by law for the enforcement of twelve months' bonds. The forfeiture of the bond shall be made to appear by certificate of the tax collector written thereon. |
| Statement | The foregoing questions and answers are not intended as legal advice. All tax sale purchasers are advised to educate themselves as to the law and their legal rights and obligations as purchasers and/or to obtain the advice of an attorney. All former owners of properties sold at a tax sale are advised to obtain the advice of an attorney as to their legal rights and obligations. |
©2010-2012 CivicSource™ by Archon Information Systems, L.L.C. - Release v4.19.3.1461 - WEBPROD07 Privacy Policy - Terms of Use