The Lawrason Act October 2020
At the first regular meeting of the board at a regular municipal election, the mayor, subject
to board confirmation, must appoint a tax collector. In making or approving such appointment
and in filling vacancies, the mayor and board shall give preference to municipal residents if all
other considerations are equal. (R.S. 33:386(A))
The tax collector must collect, account for, and pay over all taxes levied by the
municipality, and perform all other duties required of him by ordinance, or as may be required by
law of collectors of parish and state taxes, under the same penalties prescribed by law for the
collection of state and parish taxes. The tax collector, and the sureties on his official bond, are
liable to the municipality for any defalcation, shortage or embezzlement of, or failure to account
for, funds of the municipality collected by him, until he has obtained a quietus or discharge from
the municipality for the amount of such collections, and for all public money with which he may
have been entrusted.
Notwithstanding his term as tax collector may have expired, the liability of the tax
collector, and the sureties on his official bond, shall be a continuing liability enforceable by the
municipality against any property of the tax collector, and that of the sureties on his official bond,
standing of record in his or their names at the date of the discovery of such defalcation, shortage,
embezzlement or failure to account for, said funds, and until such quietus or discharge has been
obtained, and regardless of whether the official bond has been placed on record or not.
If the surety on the bond is an indemnity company authorized to do business in this state,
or if there are personal sureties, it or the personal sureties, or either of them, or the tax collector,
may proceed by rule, taken contradictorily with the municipality in district court, to obtain a
quietus from the municipality, and a cancellation of the official bond, if more than two years have
elapsed from the date of the discovery of any defalcation, shortage or embezzlement of, or failure
to account for, any funds of the municipality, without legal action having been taken by the
municipality to collect the sum or sums representing the alleged defalcation, shortage or
embezzlement of, or unaccounted for, funds, from the tax collector or his sureties.
The obligations imposed upon the tax collector, and the sureties on his official bond, and
the measure of their respective liabilities on the bond and the effect thereof upon the respective
properties of such tax collector, or sureties, shall be implied conditions of the bond fully binding
and enforceable against the tax collector and sureties on his bond and their respective properties,
as though the same had been specially written therein. (R.S. 33:424)
The clerk or chief of police may be a tax collector or assessor, if the board so decides.
(R.S. 33:381(B))
Position of tax collector is not a classified civil service employee under the 1974 constitution.
(Carron v City of Opelousas, App 3 Cir. 2007, 970 So. 2d 1205)
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